Department of the Treasury
Internal Revenue Service
Instructions for Form 1040NR
U.S. Nonresident Alien Income Tax Return
Section references are to the Internal Revenue Code, unless otherwise noted.
Paperwork Reduction Act Notice.— We
ask for the information on this form to
carry out the Internal Revenue laws of the
United States. You are required to give
us the information. We need it to ensure
that you are complying with these laws
and to allow us to figure and collect the
right amount of tax.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average
time is: Recordkeeping, 6 hr., 40 min.;
Learning about the law or the form, 1
hr., 56 min.; Preparing the form, 4 hr.,
19 min.; and Copying, assembling, and
sending the form to the IRS, 1 hr., 47
min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you. You
can write to the Tax Forms Committee,
Western Area Distribution Center, Rancho
Cordova, CA 95743-0001. Or, you can
call the IRS with your suggestions at
1-800-829-9043 and leave a recorded
message 24 hours a day, 7 days a week.
DO NOT send your return to this address.
Instead, see Where To File on page 2.
General Instructions
Changes To Note
New Form 1040NR-EZ.— You may be
able to use Form 1040NR-EZ, U.S.
Income Tax Return for Certain
Nonresident Aliens With No Dependents,
if your only income from U.S. sources is
wages, salaries, tips, taxable refunds of
state and local income taxes, and
scholarship or fellowship grants. Also, if
married, you cannot claim an exemption
for your spouse. For more details, get
Form 1040NR-EZ and its instructions.
Social Security Numbers (SSNs) for
Dependents.— You must enter the SSN
of each dependent, except for a child born
in November or December 1995. If you
don't enter a correct SSN, your refund will
be delayed. If your dependent does not
have an SSN, see the instructions for line
7c, column (2), on page 6.
Earned Income Credit.— If you were a
nonresident alien for any part of 1995, you
cannot claim this credit unless you are
married to a U.S. citizen or resident alien
and elect to be taxed as a resident alien
for all of 1995. For details on the election,
see page 2.
Direct Deposit of Refund.— If you have
a refund on line 63 of your 1995 Form
1040NR, you may be able to have it
directly deposited into your bank account
instead of receiving a check. Use new
Form 8888, Direct Deposit of Refund, to
do so. See the instructions for line 63 on
page 14 for details.
Household Employment Taxes.—
Employment taxes on wages paid to
household employees are now reported
on Form 1040NR, line 51, using new
Schedule H (Form 1040). If you paid
someone to work in or around your home,
you may owe employment taxes. See the
instructions for line 51 on page 13.
If you paid these taxes in 1994, you
should receive a separate package in
January containing Schedule H, Form
W-2, and other items.
Self-Employed Health Insurance
Deduction.— This deduction, which
expired December 31, 1993, has been
retroactively extended and made
permanent. If you were entitled to claim
this deduction in 1994 but did not do so,
file Form 1040X, Amended U.S.
Individual Income Tax Return, to amend
your 1994 return. Do not use the
worksheet in this booklet to figure your
deduction for 1994. Instead, use the
worksheet in the 1994 Form 1040NR
instructions or get Pub. 535, Business
Expenses.
Also, the maximum amount of the
deduction has increased for 1995. See
the instructions for line 26 on page 10.
Payment of Deferred Additional 1993
Taxes.— If you filed Form 8841, Deferral
of Additional 1993 Taxes, with your 1993
return, your last installment is due on
either April 15, 1996, or June 17, 1996,
depending on your filing requirement (see
When To File on page 2). See the
instructions for line 63 on page 14.
Social Security Benefits.— Eighty-five
percent of your U.S. social security
benefits are taxable unless exempted by
a tax treaty.
Tax Law Changes.— For more details,
get Pub. 553, Highlights of 1995 Tax
Changes.
Items To Note
Other Reporting Requirements.— If you
meet the closer connection to a foreign
country exception to the substantial
presence test or exclude days of
presence in the United States for
purposes of that test, you must file a
statement containing certain information.
This rule does not apply to foreign
Cat. No. 11368V
government-related individuals who
exclude days of presence in the United
States. For details, get Form 8840, Closer
Connection Exception Statement for
Aliens, or Form 8843, Statement for
Exempt Individuals and Individuals With
a Medical Condition. Certain dual resident
taxpayers who claim tax treaty benefits
must file Form 8833, Treaty-Based
Return Position Disclosure Under Section
6114 or 7701(b), or a similar statement.
A dual resident taxpayer is one who is a
resident of both the United States and
another country under each country's tax
laws.
United States–India Income Tax
Treaty.— Residents of India who were
students or business apprentices present
in the United States for educational or
training purposes may be able to take the
standard deduction and exemptions for
their spouse and dependents under this
treaty. For details, get Pub. 519, U.S.
Tax Guide for Aliens.
Additional Information
If you need more information, our free
publications may help you. Pub. 519 will
be the most important, but the following
publications may also help.
Pub. 525, Taxable and Nontaxable
Income
Pub. 529, Miscellaneous Deductions
Pub. 552, Recordkeeping for Individuals
Pub. 597, Information on the United
States–Canada Income Tax Treaty
Pub. 901, U.S. Tax Treaties
Pub. 910, Guide to Free Tax Services
(includes a list of all publications)
These free publications and the forms
and schedules you will need are available
on request from the Internal Revenue
Service. If you have a foreign address,
send your order to either: Eastern Area
Distribution Center, P.O. Box 25866,
Richmond, VA 23286-8107, U.S.A.; or
Western Area Distribution Center, Rancho
Cordova, CA 95743-0001, U.S.A.,
whichever is closer.
Resident Alien or
Nonresident Alien
If you are not a citizen of the United
States, specific rules apply to determine
if you are a resident alien or a nonresident
alien. Generally, you are considered a
resident alien if you meet either the green
card test or the substantial presence
test for 1995. If you do not meet either
of these tests for 1995 but you meet the
substantial presence test for 1996, you
may be able to choose to be treated as a
resident alien for part of 1995. But you
must have been physically present in the
United States for at least 31 days in a row
during 1995 to do so. This choice does
not apply if you met either the green card
test or the substantial presence test for
1994. For more details, see Pub. 519.
You are considered a nonresident alien
for the year if you are not a U.S. resident
under either of these tests. You are also
considered a nonresident alien if you
otherwise meet the substantial presence
test but you come under any of the three
exceptions described below.
For more details on resident and
nonresident status, the tests for residence
and the exceptions to them, see Pub. 519.
Green Card Test.— You are a resident
for tax purposes if you were a lawful
permanent resident (immigrant) of the
United States at any time during 1995.
Substantial Presence Test.— You are
considered a U.S. resident if you meet the
substantial presence test for 1995. You
meet this test if you were physically
present in the United States for at least:
1. 31 days during 1995, and
2. 183 days during the period 1995,
1994, and 1993, counting all the days of
physical presence in 1995 but only 1/3 the
number of days of presence in 1994 and
only 1/6 the number of days in 1993.
Generally, you are treated as present
in the United States on any day that you
are physically present in the country at
any time during the day.
Exceptions. The following are
exceptions to the substantial presence
test.
1. Exempt individual. You do not
count days for which you are an exempt
individual. In general, an exempt
individual is an individual who is a:
a. foreign government-related
individual,
b. teacher or trainee,
c. student, or
d. professional athlete who is
temporarily in the United States to
compete in a charitable sports event.
Note: Alien individuals with “Q” visas are
treated as either students or teachers and
trainees and, as such, are exempt
individuals for purposes of the substantial
presence test if they otherwise qualify.
However, “Q” visa holders may only
exclude days of presence after
September 30, 1994. “Q” visas are issued
to aliens participating in certain
international cultural exchange programs.
2. Medical condition. You do not
count any day that you intended to leave
the United States but were unable to
leave because of a medical condition or
medical problem that arose while you
were present in the United States.
Note: This exception does not apply to
pre-existing medical conditions or
problems. For more details, see Pub. 519.
Page 2
3. Closer connection to foreign
country. Even though you would
otherwise meet the substantial presence
test, you are not treated as having met
that test for 1995 if you:
a. were present in the United States for
fewer than 183 days during 1995,
b. establish that during 1995 you had
a tax home in a foreign country, and
c. establish that during 1995 you had
a closer connection to one foreign country
in which you had a tax home than to the
United States unless you had a closer
connection to two foreign countries.
Who Must File
File Form 1040NR if any of the following
four conditions applies to you.
1. You were a nonresident alien
engaged, or considered to be engaged, in
a trade or business in the United States
during 1995. You must file even if—
a. none of your income came from a
trade or business conducted in the United
States,
b. you have no income from U.S.
sources, or
c. your income is exempt from U.S. tax.
In any of the above three cases, do not
complete the schedules for Form
1040NR. Instead, attach a list of the kinds
of exclusions you claim and the amount
of each.
Note: If you were a nonresident alien
student, teacher, or trainee who was
temporarily present in the United States
under an “F,” “J,” “M,” or “Q” visa, you are
considered engaged in a trade or
business in the United States and you
must file Form 1040NR (or Form
1040NR-EZ).
2. You were a nonresident alien not
engaged in a trade or business in the
United States during 1995 and not all U.S.
tax that you owe was withheld from your
income.
3. You represent a deceased person
who would have had to file Form 1040NR.
4. You represent an estate or trust that
would have had to file Form 1040NR.
Exception for Children Under Age
14.— If your child was under age 14 on
January 1, 1996, had income only from
interest and dividends that are effectively
connected with a U.S. trade or business,
and that income totaled less than $5,000,
you may be able to elect to report your
child's income on your return. But you
must use Form 8814, Parents' Election
To Report Child's Interest and Dividends,
to do so. If you make this election, your
child does not have to file a return. For
more details, see Form 8814.
Filing a Deceased Person's Return.—
The personal representative must file the
return for a deceased person who was
required to file a return for 1995. A
personal representative can be an
executor, administrator, or anyone who is
in charge of the deceased person's
property.
Filing for an Estate or Trust.— If you
are filing Form 1040NR for a nonresident
alien estate or trust, change the form to
reflect the provisions of Subchapter J,
Chapter 1, of the Internal Revenue Code.
You may find it helpful to refer to Form
1041, U.S. Income Tax Return for Estates
and Trusts, and its instructions.
When To File
Individuals.— If you were an employee
and received wages subject to
withholding, file Form 1040NR by the 15th
day of the 4th month after your tax year
ends. A return for the 1995 calendar year
is due by April 15, 1996.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR by the 15th
day of the 6th month after your tax year
ends. A return for the 1995 calendar year
is due by June 17, 1996.
Estates and Trusts.— If you file for a
nonresident alien estate or trust that has
an office in the United States, file the
return by the 15th day of the 4th month
after the tax year ends. If you file for a
nonresident alien estate or trust that does
not have an office in the United States, file
the return by the 15th day of the 6th
month after the tax year ends.
Note: If the regular due date for filing falls
on a Saturday, Sunday, or legal holiday,
file by the next business day.
Extension of Time To File.— If you
cannot file your return by the due date,
you should file Form 4868, Application for
Automatic Extension of Time To File U.S.
Individual Income Tax Return. You must
file Form 4868 by the regular due date of
the return.
Note: Form 4868 does not extend the
time to pay your income tax. The tax is
due by the regular due date of the return.
Where To File
File Form 1040NR with the Internal
Revenue Service Center, Philadelphia,
PA 19255, U.S.A.
Election To Be Taxed as a
Resident Alien
You can elect to be taxed as a U.S.
resident for the whole year if either of the
following applies to you:
● You were a nonresident alien on the
last day of the tax year, and your spouse
was a U.S. citizen or resident alien on the
last day of the tax year.
● You were a nonresident alien at the
beginning of the tax year, but you were a
resident alien on the last day of the tax
year and your spouse was a U.S. citizen
or resident alien on the last day of the tax
year. This also applies if both you and
your spouse were nonresident aliens at
the beginning of the tax year and both
were resident aliens at the end of the tax
year.
Instructions for Form 1040NR
 If you elect in 1995 to be taxed as a
U.S. resident, you and your spouse must
file a joint return for 1995 using Form
1040, 1040A, or 1040EZ. To make this
election, you must attach the statement
described in Pub. 519 to your return. Do
not use Form 1040NR.
Your worldwide income for the whole
year must be included and will be taxed
under U.S. tax laws. You must agree to
keep the records, books, and other
information needed to figure the tax. If
you made the election in an earlier year,
you may file a joint return or separate
return for 1995. If you file a separate
return, use Form 1040 or Form 1040A.
Your worldwide income for the whole year
must be included whether you file a joint
or separate return.
Caution: Nonresident aliens who make
this election may forfeit the right to claim
benefits otherwise available under a U.S.
tax treaty. For more details, get Pub. 901,
U.S. Tax Treaties, or refer to the specific
treaty.
Dual-Status Taxpayers
Note: If you elect to be taxed as a
resident alien (discussed earlier), the
special instructions and restrictions
discussed here do not apply.
Dual-Status Tax Year
A dual-status year is one in which you
change status between nonresident and
resident alien. Different U.S. income tax
rules apply to each status.
Most dual-status years are the years
of arrival or departure. Before you arrive
in the United States, you are a
nonresident alien. After you arrive, you
may or may not be a resident, depending
on the circumstances.
If you become a U.S. resident, you stay
a resident until you leave the United
States. You may become a nonresident
alien when you leave, if, after leaving (or
after your last day of lawful permanent
residency if you met the green card test)
and for the remainder of the calendar year
of your departure, you have a closer
connection to a foreign country than to the
United States, and, during the next
calendar year, you are not a U.S.
resident under either the green card test
or the substantial presence test. See Pub.
519.
What and Where To File for a
Dual-Status Year
If you were a U.S. resident on the last
day of the tax year, file Form 1040, U.S.
Individual Income Tax Return. Write
“Dual-Status Return” across the top and
attach a statement showing your income
for the part of the year you were a
nonresident. You may use Form 1040NR
as the statement; write “Dual-Status
Statement” across the top. File your return
and statement with the Internal Revenue
Service Center, Philadelphia, PA 19255,
U.S.A.
Instructions for Form 1040NR
If you were a nonresident on the last
day of the tax year, file Form 1040NR.
Write “Dual-Status Return” across the top
and attach a statement showing your
income for the part of the year you were
a U.S. resident. You may use Form 1040
as the statement; write “Dual-Status
Statement” across the top. File your return
and statement with the Internal Revenue
Service Center, Philadelphia, PA 19255,
U.S.A.
Statements.— Any statement you file
with your return must show your name,
address, and social security number
(taxpayer identification number). You do
not have to sign the statement. Your
signature on the return is sufficient
because it also applies to supporting
statements and schedules.
Income Subject to Tax for
Dual-Status Year
As a dual-status taxpayer not filing a joint
return, you are taxed on income from all
sources for the part of the year you were
a resident alien. Generally, you are taxed
on income only from U.S. sources for the
part of the year you were a nonresident
alien. However, all income effectively
connected with the conduct of a trade or
business in the United States is taxable.
Income you received as a dual-status
taxpayer from sources outside the United
States while a resident alien is taxable,
even if you became a nonresident alien
after receiving it and before the close of
the tax year. Conversely, income you
received from sources outside the United
States while a nonresident alien is not
taxable in most cases, even if you
became a resident alien after receiving it
and before the close of the tax year.
Income from U.S. sources is taxable
whether you received it while a
nonresident alien or a resident alien.
Restrictions for Dual-Status
Taxpayers
Standard Deduction.— You may not
take the standard deduction.
Head of Household.— You may not use
the Head of Household Tax Table column
or Tax Rate Schedule.
Joint Return.— You may not file a joint
return. However, see Election To Be
Taxed as a Resident Alien earlier.
Tax Rates.— If you were married and a
nonresident of the United States for all or
part of the tax year and you do not make
the election to be taxed as a resident alien
as discussed earlier, you must use the
Tax Table column or Tax Rate Schedule
for Married Filing Separately to figure your
tax on income effectively connected with
a U.S. trade or business. You may not
use the Single Tax Table column or Tax
Rate Schedule.
Deduction for Exemptions.— As a
dual-status taxpayer, you usually will be
entitled to your own personal exemption.
Subject to the general rules for
qualification, you are allowed exemptions
for your spouse and dependents in
figuring taxable income for the part of the
year you were a resident alien. The
amount you may claim for these
exemptions is limited to your taxable
income (determined without regard to
exemptions) for the part of the year you
were a resident alien. You may not use
exemptions (other than your own) to
reduce taxable income to below zero for
that period.
Special rules apply for exemptions for
the part of the tax year a dual-status
taxpayer is a nonresident alien if the
taxpayer is a resident of Canada, Mexico,
Japan, or the Republic of Korea, or is a
U.S. national or a student or business
apprentice from India. See Pub. 519.
How To Figure Tax for Dual-Status
Tax Year
When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year you
were a resident and the part of the year
you were a nonresident.
All income for the period of residence
and all income that is effectively
connected with a trade or business in the
United States for the period of
nonresidence, after allowable deductions,
is added and taxed at the same rates that
apply to U.S. citizens and residents.
Income that is not effectively connected
with a trade or business in the United
States for the period of nonresidence is
subject to the flat 30% rate or lower treaty
rate. No deductions are allowed against
this income.
If you were a resident alien on the last
day of the tax year, add to the tax from
the Tax Table, Tax Rate Schedules,
Capital Gain Tax Worksheet, or Form
8615 the tax on the noneffectively
connected income. Enter the total tax on
Form 1040, line 38. Next to line 38 show
the two amounts. If you are filing Form
1040NR, enter the tax from the Tax Table,
Tax Rate Schedules, Capital Gain Tax
Worksheet, or Form 8615 on line 37 and
the tax on the noneffectively connected
income on line 47.
Credits.— You are allowed a credit
against your U.S. income tax liability for
certain taxes you paid, are considered to
have paid, or that were withheld from your
income. These include:
1. Tax withheld from wages earned in
the United States and taxes withheld at
the source from various items of income
from U.S. sources other than wages. This
includes U.S. tax withheld on dispositions
of U.S. real property interests.
When filing Form 1040, show the total
tax withheld on line 55. Enter amounts
from the attached statement (Form
1040NR, lines 53, 59a, 59b, 60a, and
60b) to the left of line 55 and identify and
include in the amount on line 55.
When filing Form 1040NR, show the
total tax withheld on lines 53, 59a, 59b,
60a, and 60b. Enter the amount from the
attached statement (Form 1040, line 55)
to the left of line 53 and identify and
include in the amount on line 53.
Page 3
2. Tax paid with Form 1040-ES,
Estimated Tax for Individuals, or Form
1040-ES (NR), U.S. Estimated Tax for
Nonresident Alien Individuals.
3. Tax paid with Form 1040-C, U.S.
Departing Alien Income Tax Return.
When filing Form 1040, include the tax
paid with Form 1040-C with the total
payments on line 61. Identify the payment
in the area to the left of the entry.
As a dual-status taxpayer, you
generally may claim tax credits using the
same rules that apply to resident aliens.
How To Report Income on
Form 1040NR
Community Income
If either you or your spouse, or both you
and your spouse, were nonresident aliens
at any time during the tax year, and you
had community income during the year,
treat the community income according to
the applicable community property laws
except as follows:
● Earned income of a spouse, other than
trade or business or partnership
distributive share income. The spouse
whose services produced the income
must report it on his or her separate
return.
● Trade or business income, other than
partnership income. Treat this income as
received by the husband unless the wife
exercises substantially all of the
management over the trade or business.
● Partnership income (or loss) received
from a trade or business carried on by the
partnership. Treat this income (or loss) as
received by the spouse who is the partner
and report it on that spouse's return.
● Income derived from the separate
property of one spouse that is not earned
income, trade or business income, or
partnership distributive share income. The
spouse with the separate property must
report this income on his or her separate
return.
Get Pub. 555, Federal Tax Information
on Community Property, for more details.
Kinds of Income
You must divide your income for the tax
year into the following three categories:
1. Income effectively connected with a
U.S. trade or business. This income is
taxed at the same rates that apply to U.S.
citizens. Report it on page 1 of Form
1040NR. Pub. 519 describes this income
in greater detail.
2. U.S. income not effectively
connected with a U.S. trade or business.
This income is taxed at 30% unless a
treaty between your country and the
United States has set a lower rate that
applies to you. Report this income on
page 4 of Form 1040NR and figure the tax
on it. Then, report the tax on line 47. Pub.
519 describes this income more fully.
Note: Use line 50 to report the 4% tax
on U.S. source gross transportation
income.
Page 4
3. Income exempt from U.S. tax.
Complete items L and M on page 5 of
Form 1040NR and line 22 if applicable.
Dispositions of U.S. Real Property
Interests
Gain or loss on the disposition of a U.S.
real property interest by a nonresident
alien individual is treated as if the alien
individual were engaged in a trade or
business in the United States and as if the
gain or loss were effectively connected
with the conduct of that trade or business.
Losses of individuals shall be taken into
account only to the extent they would be
taken into account under section 165(c).
See section 897 and its regulations.
Report gains and losses on the
disposition of U.S. real property interests
on Schedule D (Form 1040) and Form
1040NR, line 14. Also, net gains may be
subject to the alternative minimum tax.
See the instructions for line 45.
The nonrecognition rules (not
recognizing gain or loss) apply only when
a U.S. real property interest is exchanged
for an interest the sale of which would be
subject to U.S. tax.
Money and the fair market value of
property received in exchange for an
interest in a partnership, trust, or estate,
will, to the extent attributable to a U.S.
real property interest held by the
partnership, trust, or estate, be
considered as received from the sale or
exchange of the U.S. real property
interest.
Gains or losses from the disposition of
a U.S. real property interest by a
partnership, trust, or estate generally are
passed through and must be reported on
the income tax return of each partner or
beneficiary.
U.S. Real Property Interests.— A U.S.
real property interest is any interest (other
than an interest solely as a creditor) in
real property located in the United States
or the Virgin Islands, or any interest in a
domestic corporation that is a U.S. real
property holding corporation. Generally,
real property includes:
● Land and unsevered natural
products of the land, such as growing
crops and timber, and mines, wells, and
other natural deposits.
● Improvements on land, including
buildings, other inherently permanent
structures, and structural components of
these.
● Personal property associated with
the use of real property, such as
farming, forestry, mining, or construction
equipment, or property used in lodging
facilities or rented office space. See Pub.
519 for exceptions.
A corporation is a U.S. real property
holding corporation if the fair market value
of its U.S. real property interests is 50%
or more of the fair market value of its U.S.
real property interests, interests in foreign
real property, plus any other of its assets
that are used or held for use in a trade
or business. For special rules, see
sections 897(c)(4) and (5).
An interest in a foreign corporation is a
U.S. real property interest only if the
corporation elected to be treated as a
domestic corporation.
An interest in a domestic corporation is
not a U.S. real property interest if at the
date of disposition of the interest in the
corporation: (a) the corporation did not
hold any U.S. real property interests, and
(b) all the U.S. real property interests held
by the corporation during the shorter of
the periods described in section
897(c)(1)(A)(ii):
1. Were disposed of in a transaction in
which all gain realized was recognized,
or
2. Ceased to be U.S. real property
interests because of the application of
section 897(c)(1)(B) to one or more other
corporations.
Stock Regularly Traded.— A U.S. real
property interest does not include any
class of stock of a domestic corporation
that is regularly traded on an established
securities market, unless you held more
than 5% of that class of stock at any time
during the shorter of the periods
described in section 897(c)(1)(A)(ii).
Section 897(h) provides special rules
for a real estate investment trust.
Virgin Islands Real Estate.— Gain or
loss on dispositions of real property
interests located in the U.S. Virgin Islands
will be reported on returns filed with the
Virgin Islands tax authorities. Tax on
these dispositions will also be paid to the
Virgin Islands tax authorities.
Income You May Elect To Treat as
Effectively Connected With a U.S.
Trade or Business
You may elect to treat some items of
income as effectively connected with a
U.S. trade or business. The election
applies to all income from real property,
or an interest in real property, located in
the United States and held for the
production of income. Income from real
property includes:
● Rental income from real property.
● Profit from disposing of U.S. timber,
coal, or iron ore while keeping a share in
it.
● Rents and royalties from mines, oil or
gas wells, or other natural resources.
The election does not apply to
dispositions of U.S. real property interests
discussed earlier.
To make the election, attach a
statement to your return for the year of the
election. Include in your statement:
1. That you are making the election.
2. A complete list of all your real
property, or any interest in real property,
located in the United States (including
location). Give the legal identification of
U.S. timber, coal, or iron ore in which you
have an interest.
3. The extent of your interest in the real
property.
4. A description of any substantial
improvements on such real property.
Instructions for Form 1040NR
5. Your income from the property.
6. The dates you owned it.
7. Whether the election is under section
871(d) or treaty.
8. Details of any previous elections and
revocations of the real property elections.
Foreign Income Taxed by the
United States
You may be required to report some
income from foreign sources on your U.S.
return if it is effectively connected with a
U.S. trade or business. For this foreign
income to be treated as effectively
connected with a U.S. trade or business,
you must have a fixed place of business
in the United States. The income, gain,
or loss must result directly from the usual
business activities of your U.S. office. The
kinds of foreign income that may be taxed
at the graduated rates are:
● Interest or dividends from the U.S.
business.
● Income from foreign sales made by
your U.S. office.
● Rents or royalties you received for the
use of intangible property located outside
the United States or the privilege of using
it. Such property includes patents,
copyrights, trademarks, and franchises.
Line Instructions for
Form 1040NR
Name, Address, and
Identifying Number
Name.— If you are filing Form 1040NR
for an estate or trust, enter the name of
the estate or trust, and your name, title,
and address. Also, give the name and
address of any U.S. grantors and
beneficiaries.
P.O. Box.— If your post office does not
deliver mail to your home and you have
a P.O. box, enter your box number
instead of your present home address.
Foreign Address.— If your address is
outside the United States or its
possessions or territories, enter the
information in the following order: city,
province or state, and country. Do not
abbreviate the country name. Include the
postal code where applicable.
Identifying Number.— If you are filing
Form 1040NR for an estate or trust, enter
the employer identification number of the
estate or trust.
If you are a nonresident alien engaged
in a trade or business in the United
States, you must get a taxpayer
identification number. Generally, this
number is your social security number
(SSN). Apply for your number using Form
SS-5, which you can get at Social
Security Administration (SSA) offices. Fill
it in and return it to the SSA. An incorrect
or missing SSN will delay your refund.
Instructions for Form 1040NR
If you do not have an SSN and are not
otherwise required to get one, you can
use an IRS-assigned identification
number. This number is similar to an
SSN but begins with the number 9. If
1995 is the first year you are filing a tax
return and you are not otherwise required
to get an SSN, do not make an entry in
the space labeled “Identifying or social
security number.” When the IRS receives
your return, you will be assigned an
identification number. You must use this
number when you file tax returns in the
future or until you get an SSN.
Filing Status
The amount of your tax depends on your
filing status. Before you decide which box
to check, read the following explanations.
Were You Single or Married?— If you
were married on December 31, consider
yourself married for the whole year. If you
were single, divorced, or legally separated
under a decree of divorce or separate
maintenance on December 31, consider
yourself single for the whole year. If you
meet the tests described under Married
Persons Who Live Apart below, you
may consider yourself single for the whole
year.
If your spouse died in 1995, consider
yourself married to that spouse for the
whole year, unless you remarried before
the end of 1995.
Married Persons Who Live Apart.—
Some married persons who have a child
and who do not live with their spouse may
file as single. If you meet all five tests
below and you are a married resident of
Canada or Mexico, or a U.S. national,
check the box on line 1. If you meet the
tests and you are a married resident of
Japan or the Republic of Korea, check the
box on line 2.
1. You file a separate return from your
spouse.
2. You paid more than half the cost to
keep up your home in 1995.
3. You lived apart from your spouse
during the last 6 months of 1995.
4. Your home was the principal home
of your child, stepchild, adopted child, or
foster child for more than half of 1995.
5. You claim this child as your
dependent or the child's other parent
claims him or her as a dependent under
the rules on page 6 for Children of
Divorced or Separated Parents.
Line 6—Qualifying Widow(er) With
Dependent Child.— You may check the
box on line 6 and use joint return tax rates
for 1995 if all seven of the following
apply.
1. You were a resident of Canada,
Mexico, Japan, or the Republic of Korea,
or a U.S. national.
2. Your spouse died in 1993 or 1994
and you did not remarry in 1995.
3. You have a child, stepchild, adopted
child, or foster child whom you can claim
as a dependent.
4. This child lived in your home for all
of 1995. Temporary absences, such as for
school, vacation, or medical care, count
as time lived in the home.
5. You paid over half the cost of
keeping up your home.
6. You were a resident alien or U.S.
citizen the year your spouse died. This
refers to your actual status, not the
election that some nonresident aliens can
make to be taxed as U.S. residents.
7. You could have filed a joint return
with your spouse the year he or she died,
even if you didn't actually do so.
Exemptions
Exemptions for estates and trusts are
described in the instructions for line 35.
Note: Residents of India who were
students or business apprentices may be
able to claim exemptions for their spouse
and dependents. See Pub. 519 for details.
Line 7a—Yourself.— Generally, you can
always take an exemption for yourself.
However, if you can be claimed as a
dependent on another person's U.S. tax
return (such as your parent's return), you
cannot take an exemption for yourself
even if that person chose not to claim you.
Line 7b—Spouse.— If you checked filing
status box 3 or 4, you can take an
exemption for your spouse only if your
spouse had no gross income for U.S. tax
purposes and cannot be claimed as a
dependent on another U.S. taxpayer's
return. (You can do this even if your
spouse died in 1995.) In addition, if you
checked filing status box 4, your spouse
must have lived with you in the United
States at some time during 1995.
Line 7c—Dependents.— Only residents
of Canada, Mexico, Japan, the Republic
of Korea, and U.S. nationals may claim
exemptions for their dependents. If you
were a resident of Canada or Mexico, or
a U.S. National (American Samoan), you
can claim exemptions for your children
and other dependents on the same terms
as U.S. citizens. Get Pub. 501,
Exemptions, Standard Deduction, and
Filing Information, for more details. If you
were a resident of Japan or the Republic
of Korea, you may claim an exemption for
any of your children who lived with you in
the United States at some time during
1995.
You can take an exemption for each of
your dependents who was alive during
some part of 1995. This includes a baby
born in 1995 or a person who died in
1995.
After you have figured out whom you
can claim as a dependent, fill in the
columns on line 7c. If you have more
than five dependents, show the
information requested in columns (1)
through (4) for each of those dependents
on an attached statement.
Column (1). Enter the name of each
dependent.
Page 5
 Column (2). Each dependent must
have an SSN unless the dependent was
born in November or December of 1995.
You must enter the SSN in column (2). If
you do not enter it or if the SSN is wrong,
it will take us longer to issue any refund
shown on your return. You may also have
to pay a $50 penalty. If your dependent
was born in November or December of
1995 and does not have an SSN, enter
"11/95" or "12/95" in column (2).
Your dependent can get an SSN by
filing Form SS-5 with an SSA office. If
your dependent won't have an SSN by the
date your return is due, see Extension
of Time To File on page 2. If your
dependent lives in Canada or Mexico, see
Pub. 501 for details on how to get an
SSN.
Column (3). Enter your dependent's
relationship to you. For example, if the
dependent is your child, enter “son” or
“daughter.”
Column (4). Enter the number of
months your dependent lived with you in
1995. Count temporary absences such as
for school or vacation as time lived in your
home. If your dependent was born or died
in 1995, enter “12” in this column.
Children Who Didn't Live With You
Due to Divorce or Separation. If you
are claiming a child who didn't live with
you under the rules for Children of
Divorced or Separated Parents below,
enter the total number of such children on
the line to the right of line 7c labeled “No.
of your children on 7c who: didn't live with
you due to divorce or separation.” If you
put a number on this line, you must do
one of the following each year you claim
this child as a dependent.
1. Check the box on line 7d if your
divorce decree or written separation
agreement went into effect before 1985
and it states that you can claim the child
as your dependent.
2. Attach Form 8332 or similar
statement. If your divorce decree or
separation agreement went into effect
after 1984 and it states you can claim the
child as your dependent without regard to
any condition, such as payment of
support, you may attach a copy of certain
pages from the decree or agreement
instead. Get Pub. 504, Divorced or
Separated Individuals, for details.
Note: You must attach the required
information even if you filed it in an earlier
year.
Other Dependent Children. Enter the
total number of dependent children who
did not live with you for reasons other
than divorce or separation on the line
labeled “Dependents on 7c not entered
above.”
Children of Divorced or Separated
Parents. The parent who had custody of
a child for most of the year (the custodial
parent) can generally claim the child as
a dependent if both parents together paid
over half of the child's support. This
general rule also applies to parents who
lived apart from each other during the last
6 months of the year. But the parent who
Page 6
did not have custody, or who had the child
for the shorter time (the noncustodial
parent), may claim the child as a
dependent if both parents together paid
over half of the child's support and either
1 or 2 below applies:
1. The custodial parent signs Form
8332 or a similar statement agreeing not
to claim the child's exemption for 1995,
or
2. A decree of divorce or separate
maintenance (or a written agreement) that
was in effect before 1985 states that the
noncustodial parent can claim the child
as a dependent and he or she gave at
least $600 for the child's support in 1995.
This rule does not apply if the decree or
agreement was changed after 1984 to say
that the noncustodial parent cannot claim
the child as a dependent.
Rounding Off to Whole
Dollars
You may round off cents to the nearest
whole dollar on your forms and schedules.
This will make it easier to complete your
return. To do so, drop amounts under 50
cents and increase amounts from 50 to
99 cents to the next dollar. For example,
$1.39 becomes $1 and $2.50 becomes
$3. If you do round off, do so for all
amounts. But if you have to add two or
more amounts to figure the amount to
enter on a line, include cents when adding
and only round off the total. Example.
You received two W-2 forms, one showing
wages of $5,000.55 and one showing
wages of $18,500.73. On Form 1040NR,
line 8, you would enter $23,501
($5,000.55 + $18,500.73 = $23,501.28).
Income Effectively
Connected With U.S. Trade
or Business
Pub. 519 explains how income is
classified and what income you should
report here. The instructions for this
section assume you have decided that the
income involved is effectively connected
with a U.S. trade or business in which you
were engaged. But your decision may not
be easy. “Interest,” for example, may be
effectively connected with a U.S. trade or
business, it may not be, or it may be tax
exempt. The tax status of income also
depends on its source. Under some
circumstances, items of income from
foreign sources are treated as effectively
connected with a U.S. trade or business.
Other items are reportable as effectively
connected or not effectively connected
with a U.S. trade or business, depending
on how you elect to treat them.
Line 8—Wages, Salaries, Tips, etc.—
Enter the total of your effectively
connected wages, salaries, tips, etc. But,
do not include amounts exempted under
a tax treaty and reported in Item M on
page 5 of Form 1040NR. Also include in
this total:
● Corrective distributions of excess salary
deferrals.
● Corrective distributions of excess
contributions and excess aggregate
contributions to a retirement plan.
● Disability pensions if you have not
reached the minimum retirement age set
by your employer.
Note: Disability pensions received after
you reach your employer's minimum
retirement age and other pensions shown
on Form 1099-R (other than payments
from an IRA) are reported on lines 17a
and 17b of Form 1040NR. However, you
must report this income on line 73 if it is
not effectively connected with a U.S. trade
or business. Payments from an IRA are
reported on lines 16a and 16b.
Missing or Incorrect Form W-2. If you
don't get a Form W-2 by January 31,
1996, ask your employer for it. If you lose
your Form W-2 or it is incorrect, ask your
employer for a new one.
Even if you don't get a Form W-2 from
your employer, you must still report your
earnings. For example, if you were paid
less than $1,000 as a household
employee in 1995, your employer is not
required to give you a W-2 form, but you
must still include the wages on line 8.
Employer-Provided Vehicle. If you
used an employer-provided vehicle for
both personal and business use and
100% of its annual lease value was
included as wages on your W-2 form, you
may be able to deduct the business use
of the vehicle on Schedule A. But you
must use Form 2106, Employee Business
Expenses, to do so. The total annual
lease value of the vehicle should be
shown in box 12 of your W-2 form or on
a separate statement. For more details,
get Pub. 917, Business Use of a Car.
Tip Income. Be sure to report all tip
income you actually received, even if it is
not included in box 1 of your W-2 form(s).
You must report as income the amount
of allocated tips shown on your W-2
form(s) unless you can prove that you
received less. Allocated tips should be
shown in box 8 of your W-2 form(s). They
are not included in box 1 of your W-2
form(s). For details on allocated tips, get
Pub. 531, Reporting Tip Income.
Use Form 4137, Social Security and
Medicare Tax on Unreported Tip Income,
to figure any social security and Medicare
tax on unreported or allocated tips. See
the instructions for line 48.
Excess Salary Deferrals. You may
have chosen to have your employer
contribute part of your pay to certain
retirement plans (such as a 401(k) plan
or the Federal Thrift Savings Plan) instead
of having it paid to you. If so, the
“Deferred compensation” box in box 15
of your W-2 form should be checked. The
amount deferred should be shown in box
13. The total amount that may be deferred
for 1995 under all plans is generally
limited to $9,240 for each person. But a
different limit may apply if amounts were
deferred under a tax-sheltered annuity
plan or an eligible plan of a state or local
Instructions for Form 1040NR
government or tax-exempt organization.
Get Pub. 575, Pension and Annuity
Income, for details. Any amount deferred
in excess of these limits must be reported
on Form 1040NR, line 8.
Dependent Care Benefits (DCB). If
you received benefits for 1995 under your
employer's dependent care plan, you may
be able to exclude part or all of them from
your income. You must use Form 2441,
Child and Dependent Care Expenses, to
do so. The benefits should be shown in
box 10 of your W-2 form(s). First, fill in
Parts I and III of Form 2441. Include any
taxable benefits from line 20 of that form
on Form 1040NR, line 8. On the dotted
line next to line 8, enter “DCB.”
Line 9a—Taxable Interest Income.—
Report on line 9a all of your taxable
interest income from assets effectively
connected with a U.S. trade or business.
If you received interest not effectively
connected with a U.S. trade or business,
report it on page 4 of Form 1040NR,
unless it is tax exempt under a treaty. Get
Pub. 901, U.S. Tax Treaties. In addition,
interest from a U.S. bank, savings and
loan association, or similar institution, and
from certain deposits with U.S. insurance
companies, is tax exempt if it is not
effectively connected with a U.S. trade or
business.
Report any interest you received or that
was credited to your account so you could
withdraw it, even if it wasn't entered in
your passbook. Interest credited in 1995
on deposits you could not withdraw
because of the bankruptcy or insolvency
of the financial institution may not have to
be included in your 1995 income. For
details, get Pub. 550, Investment Income
and Expenses.
Line 9b—Tax-Exempt Interest.— If you
received any tax-exempt interest income,
such as from municipal bonds, report it
on line 9b. Include any exempt-interest
dividends from a mutual fund or other
regulated investment company. Do not
include interest earned on your IRA.
Line 10—Dividend Income.— Enter your
total ordinary dividends from assets
effectively connected with a U.S. trade or
business. If you received capital gain
distributions, see the instructions for line
14.
Nontaxable Distributions. Some
distributions are nontaxable because they
are a return of your cost. They will not be
taxed until you recover your cost. You
must reduce your cost (or other basis) by
these distributions. After you get back all
of your cost (or other basis), you must
report these distributions as capital gains.
Line 11—Taxable Refunds, Credits, or
Offsets of State and Local Income
Taxes.— If you received a refund, credit,
or offset of state or local income taxes in
1995 that you paid and deducted before
1995, part or all of this amount may be
taxable. You may receive Form 1099-G,
or similar statement, showing the refund.
Instructions for Form 1040NR
If you chose to apply part or all of the
refund to your 1995 estimated state or
local income tax, the amount applied is
treated as received in 1995.
If, in the year you paid the tax, you (a)
did not itemize deductions on Form
1040NR or Schedule A (Form 1040), or
(b) filed Form 1040A or Form 1040EZ,
none of your refund is taxable.
For details on how to figure the amount
you must report as income, see
Recoveries in Pub. 525, Taxable and
Nontaxable Income.
Line 12—Scholarship and Fellowship
Grants.— If you received a scholarship
or fellowship, part or all of it may be
taxable.
If you were a degree candidate, the
amounts you used for expenses other
than tuition and course-related expenses
are generally taxable. For example,
amounts used for room, board, and travel
are generally taxable.
If you were not a degree candidate, the
full amount of the scholarship or
fellowship is generally taxable. Also,
amounts received as a scholarship or
fellowship that are payment for teaching,
research, or other services are taxable
even if the services were required to get
the grant.
Report the total amount of the grant on
line 12 and show any nontaxable part on
line 29. If the grant was reported on Form
1042-S, enter the gross amount from
column (b) on line 12. But do not include
amounts exempted under a tax treaty and
reported in item M on page 5 of Form
1040NR. Attach a statement that shows:
the amount of your grant, the dates it
covers, the grantor's name, expenses the
grant covers, and the conditions under
which it was given to you. Explain how
much was taxable, how much was tax
exempt, and why.
Attach any Form 1042-S or Form W-2
you received from the college or
institution. If you did not receive a 1042-S
or W-2 form, attach a statement from the
college or institution (on their letterhead)
showing the details of the grant.
Line 13—Business Income or
(Loss).— If you operated your own
business or practiced your profession as
a sole proprietor, report your income and
expenses on Schedule C or Schedule
C-EZ (Form 1040).
Include any income you received as a
dealer in stocks, securities, and
commodities through your U.S. office. If
you dealt in these items through an
independent agent, such as a U.S. broker,
custodian, or commissioned agent, your
income may not be considered effectively
connected with a U.S. business. For
general information on business income
or loss, see the Instructions for Schedule
C (Form 1040) and get Pub. 334, Tax
Guide for Small Business.
Line 14—Capital Gain or (Loss).—
Caution: At the time these instructions
were printed, Congress was considering
legislation that would change the tax
treatment of capital gains, including
capital gain distributions. Get Pub. 553,
Highlights of 1995 Tax Changes.
See the Instructions for Schedule D
(Form 1040). Enter the effectively
connected gain or (loss) from Schedule
D. You may need Pub. 544, Sales and
Other Dispositions of Assets. But if you
received capital gain distributions and
do not need Schedule D for other capital
transactions, enter those distributions on
line 14. Write “CGD” on the dotted line
next to line 14.
Gains and losses from disposing of
U.S. real property interests are taxed as
if you were engaged in a U.S. trade or
business and are treated as effectively
connected with that trade or business.
See Dispositions of U.S. Real Property
Interests on page 4.
Note: Your tax may be less if you can
use the Capital Gain Tax Worksheet on
page 12. You can use it if your taxable
income (Form 1040NR, line 36) is more
than $47,125 if you checked filing status
box 3, 4, or 5; $56,550 if you checked
filing status box 1 or 2; or $94,250 if you
checked filing status box 6.
Line 15—Other Gains or (Losses).— If
you sold or exchanged assets used in a
U.S. trade or business, see the
Instructions for Form 4797.
Lines 16a and 16b—IRA
Distributions.— Use lines 16a and 16b
to report effectively connected payments
(distributions) you received from your
individual retirement arrangement (IRA).
These include regular distributions, early
distributions, rollovers, and any other
money or property you received from your
IRA account or annuity. But if this income
is not effectively connected with your U.S.
trade or business, report it on line 73.
Generally, you will receive a Form
1099-R showing the amount of your
distribution.
If you made any nondeductible
contributions to your IRA for 1995 or an
earlier year or you rolled your IRA
distribution over into another IRA, see the
next page. Do not use lines 16a and 16b
to report a rollover from a qualified
employer's plan to an IRA. Instead, see
the instructions for lines 17a and 17b.
IRA distributions that you must include
in income are taxed at the same rate as
other income. You may not use the
special averaging rule for lump-sum
distributions from qualified employer
plans.
If your IRA distribution is fully taxable,
enter it on line 16b; do not make an entry
on line 16a. If only part is taxable, enter
the total distribution on line 16a and the
taxable part on line 16b.
Caution: You may have to pay an
additional tax if (1) you received an early
distribution from your IRA and the total
distribution was not rolled over, (2) you
received a distribution in excess of
$150,000, or (3) you were born before
July 1, 1924, and received less than the
minimum required distribution. See the
instructions for line 49 for details.
Page 7
 Nondeductible Contributions. If you
made nondeductible contributions for any
year, only part of your IRA distribution
may be taxable. Get Form 8606 to figure
the taxable part of your IRA distribution.
If you made any nondeductible
contributions for 1995, you may need to
make a special computation. Get Pub.
590, Individual Retirement Arrangements
(IRAs), for details. Enter the total
distribution on line 16a and the taxable
part on line 16b.
IRA Rollovers. A rollover is a tax-free
distribution of cash or other assets from
one retirement plan that is contributed to
another plan. Use lines 16a and 16b to
report a rollover from one IRA to another
IRA. Enter the total distribution on line
16a. If the total on line 16a was rolled
over, enter zero on line 16b. If the total
was not rolled over, enter the part not
rolled over on line 16b. But if you ever
make nondeductible contributions to any
of your IRAs, use Form 8606 to figure the
taxable part to enter on line 16b. For more
details, see Pub. 590.
Lines 17a and 17b—Pensions and
Annuities.— Use lines 17a and 17b to
report effectively connected pension and
annuity payments you received, including
payments (distributions) from retirement
plans, life insurance annuity contracts,
profit-sharing plans, and
employee-savings plans. See page 9 for
details on rollovers and lump-sum
distributions. But if this income is not
effectively connected with your U.S. trade
or business, report it on line 73.
Simplified General Rule Worksheet—Lines 17a and 17b (keep for your records)
1. Enter the total pension or annuity payments received this year. Also,
enter this amount on Form 1040NR, line 17a
2. Enter your cost in the plan at the annuity starting date
plus any death benefit exclusion (see page 9)
3. Age at annuity starting date
(see page 9): Enter:
Also, use these lines to report disability
pensions received after you reach the
minimum retirement age set by your
employer. Disability pensions received
before you reach your employer's
minimum retirement age are reported on
line 8.
Some annuities are tax-exempt. See
section 871(f).
Note: If you perform services in the
United States, your income is effectively
connected with the conduct of a U.S.
trade or business. When you receive a
pension in a later year as a result of these
services, the pension is also considered
effectively connected with the conduct of
a U.S. trade or business.
In general, you should receive a Form
1099-R showing the amount you
received. Attach Form 1099-R to Form
1040NR if any Federal income tax was
withheld.
Do not use lines 17a and 17b to report
corrective distributions of excess salary
deferrals, excess contributions, or excess
aggregate contributions from retirement
plans. Instead, see the instructions for line
8. Also, do not use lines 17a and 17b to
report social security or railroad
retirement benefits shown on Forms
SSA-1042S and RRB-1042S. Instead,
see the instructions on page 17.
Caution: Certain transactions, such as
loans against your interest in a qualified
plan, may be treated as taxable
distributions and may also be subject to
additional taxes. For details, get Pub.
575, Pension and Annuity Income.
1.
2.
Fully Taxable Pensions and
Annuities. If your pension or annuity is
fully taxable, enter it on line 17b; do not
make an entry on line 17a. Your
payments are fully taxable if either of the
following applies:
● You did not contribute to the cost of
your pension or annuity, or
● You got your entire cost back tax free
before 1995.
Fully taxable pensions and annuities
also include military retirement pay shown
on Form 1099-R. For details on military
disability pensions, get Pub. 525, Taxable
and Nontaxable Income. If you received
a Form RRB-1099-R, get Pub. 575 to see
how to report your benefits.
Partially Taxable Pensions and
Annuities. If your pension or annuity is
partially taxable and your Form 1099-R
does not show the taxable part, you must
use the General Rule to figure the taxable
part. The General Rule is explained in
Pub. 939, Pension General Rule
(Nonsimplified Method). But if your
annuity starting date (defined later) was
after July 1, 1986, you may be able to use
the Simplified General Rule, explained
below.
You can ask the IRS to figure the
taxable part for you for a $50 fee. Submit
your request before the due date of your
return, including extensions. For details,
see Pub. 939.
If your Form 1099-R shows a taxable
amount, you may report that amount on
line 17b. But you may be able to report a
lower taxable amount by using the
General Rule or, if you qualify, the
Simplified General Rule.
Once you have figured the taxable part
of your pension or annuity, enter that
amount on line 17b and the total on line
17a.
Annuity Starting Date. Your annuity
starting date is the later of the first day of
the first period for which you received a
payment, or the date the plan's

%
55 and under 300 obligations became fixed.
56–60 260 Simplified General Rule. This method
61–65 240 3. will usually give you the same amount or
66–70 170 more of the pension or annuity tax free
each year as the General Rule or as
71 and older 120
figured by the IRS. You can use this
4. Divide line 2 by line 3 4. simpler method if all four of the following
apply.
5. Multiply line 4 by the number of months for which this 1. Your annuity starting date was after
year’s payments were made. If your annuity starting July 1, 1986.
date was before 1987, skip lines 6 and 7 and enter
this amount on line 8. Otherwise, go to line 6 5. 2. The payments are for (a) your life or
(b) your life and that of your beneficiary.
6. Enter the amount, if any, recovered tax free in years 3. The payments are from a qualified
after 1986 6. employee plan, a qualified employee
annuity, or a tax-sheltered annuity.
7. Subtract line 6 from line 2 7.
4. At the time the pension or annuity
8. Enter the smaller of line 5 or line 7 8. payments began, either you were under
age 75 or the number of years of
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not guaranteed payments was fewer than 5.
less than zero. Also, enter this amount on Form 1040NR, line 17b. If
If all four of the above apply, use the
your Form 1099-R shows a larger amount, use the amount on this line
worksheet on this page to figure the
instead of the amount from Form 1099-R 9.
taxable part of your pension or annuity. If
Note: If you had more than one partially taxable pension or annuity, figure the taxable part you are a beneficiary entitled to a death
of each separately. Enter the total of the taxable parts on Form 1040NR, line 17b. Enter benefit exclusion, add the exclusion to the
the total pension or annuity payments received in 1995 on Form 1040NR, line 17a. amount you enter on line 2 of the

Page 8 Instructions for Form 1040NR

worksheet. Do this even if you received a
Form 1099-R showing a taxable amount.
The payer of the annuity cannot add the
death benefit exclusion to your cost when
figuring the taxable amount. Attach a
signed statement to your return stating
that you are entitled to a death benefit
exclusion. For more details on the
Simplified General Rule, see Pub. 575 or
Pub. 721, Tax Guide to U.S. Civil Service
Retirement Benefits.
Caution: If you received U.S. Civil
Service retirement benefits and you chose
the lump-sum credit option, use the
worksheet in Pub. 721. Do not use the
one on page 8.
Age at Annuity Starting Date. If you
are the retiree, use your age on the
annuity starting date. If you are the
survivor of a retiree, use the retiree's age
on his or her annuity starting date. If you
are the beneficiary of an employee who
died, see Pub. 575. If there is more than
one beneficiary, see Pub. 575 or Pub. 721
to figure each beneficiary's taxable
amount.
Changing Methods. If your annuity
starting date was after July 1, 1986, you
may be able to change the way you figure
the taxable part of your pension. For
details, see Pub. 575 or Pub. 721.
Death Benefit Exclusion. If you are
the beneficiary of a deceased employee
or former employee, amounts paid to you
by, or on behalf of, an employer because
of the death of the employee may qualify
for a death benefit exclusion of up to
$5,000. If you are entitled to this
exclusion, add it to the cost of the pension
or annuity. Special rules apply if you are
the survivor under a joint and survivor's
annuity. For details, see Pub. 575.
Rollovers. A rollover is a tax-free
distribution of cash or other assets from
one retirement plan that is contributed to
another plan. Use lines 17a and 17b to
report a rollover, including a direct
rollover, from one qualified employer's
plan to another or to an IRA.
Enter on line 17a the total distribution
before income tax or other deductions
were withheld. This amount should be
shown in box 1 of Form 1099-R. From
the total on line 17a, subtract any
contributions (usually shown in box 5) that
were taxable to you when made. From
that result, subtract the amount that was
rolled over either directly or within 60 days
of receiving the distribution. Enter the
remaining amount, even if zero, on line
17b.
Special rules apply to partial rollovers
of property. For more details on rollovers,
including distributions under qualified
domestic relations orders, see Pub. 575.
Lump-Sum Distributions. If you
received a lump-sum distribution from a
profit-sharing or retirement plan, your
Form 1099-R should have the “Total
distribution” box in box 2b checked. You
may owe an additional tax if you (1)
received an early distribution from a
qualified retirement plan and the total
Instructions for Form 1040NR
amount was not rolled over, or (2)
received a distribution in excess of
$150,000 from a qualified retirement plan.
For details, see the instructions for line
49.
Enter the total distribution on line 17a
and the taxable part on line 17b. But you
may pay less tax on the distribution if you
were born before 1936 or were at least
age 591/2 on the date of the distribution,
you meet certain other conditions, and
you chose to use Form 4972, Tax on
Lump-Sum Distributions, to figure the tax
on any part of the distribution. You may
also be able to use Form 4972 if you are
the beneficiary of a deceased employee
who was either age 591/2 or older on the
date of death or born before 1936 and
was age 50 or older on the date of death.
For details, get Form 4972.
Line 20—Unemployment
Compensation.— Enter on line 20 any
unemployment compensation (insurance)
you received. By January 31, 1996, you
should receive a Form 1099-G showing
the total amount paid to you during 1995.
This amount should be shown in box 1.
If you received an overpayment of
unemployment compensation in 1995 and
you repaid any of it in 1995, subtract the
amount you repaid from the total amount
you received. Enter the result on line 20.
Also, enter “Repaid” and the amount you
repaid on the dotted line next to line 20.
If, in 1995, you repaid unemployment
compensation that you reported in an
earlier year, see Repayments in Pub.
525, Taxable and Nontaxable Income.
Do not include on line 20 any
supplemental unemployment benefits
received from a company-financed
supplemental unemployment benefit fund.
Instead, report these benefits on line 8.
Line 21—Other Income.— Use line 21
to report any other income effectively
connected with your U.S. business that
is not reported on your return or other
schedules. List the type and amount of
income. If necessary, show the required
information on an attached statement.
Examples of income to report on line 21
are:
● Repayments of expenses you deducted
in an earlier year if they reduced your tax.
● Fees received as a nonprofessional
fiduciary, such as an executor or
administrator of the estate of a deceased
friend or relative.
For more details, see Miscellaneous
Taxable Income in Pub. 525.
Report other income on page 4 of Form
1040NR if not effectively connected with
a U.S. trade or business.
Recapture of Clean-Fuel Vehicle
Deduction. If you claimed this deduction
in 1993 or 1994 for property that no longer
qualifies as clean-fuel vehicle property,
you may have to include on line 21 part
or all of the amount you deducted. For
details, see Pub. 535.
Net Operating Loss. If you had a net
operating loss in an earlier year to carry
forward to 1995, include it as a negative
amount in parentheses on line 21. Attach
a statement showing how you figured the
amount. Get Pub. 536, Net Operating
Losses, for more details.
Line 22.— Use line 22 to report your total
effectively connected income that is
exempt from tax by a tax treaty. Do not
include this exempt income on line 23.
Also, you must complete item M on page
5 of Form 1040NR.
Adjustments
Adjustments are amounts you can
subtract from your income effectively
connected with a U.S. trade or business.
Line 24—IRA Deduction.— Use line 24
to deduct contributions to your individual
retirement arrangement (IRA).
Caution: If you were covered by a
retirement plan (qualified pension,
profit-sharing (including 401(k)), annuity,
Keogh, SEP, etc.) at work or through
self-employment, your IRA deduction may
be reduced or eliminated. Earnings on
contributions to your IRA are not taxed
until they are distributed to you.
Special Rule for Married Individuals.
If you checked filing status box 3, 4, or 5
and you were not covered by a retirement
plan but your spouse was, you are
considered covered by a plan unless you
lived apart from your spouse for all of
1995.
Not Covered by a Retirement Plan.
If you were not covered by a retirement
plan, you can take a full IRA deduction.
Covered by a Retirement Plan. Your
Form W-2 should have the “Pension
plan” box in box 15 checked if you were
covered by your employer's plan even if
you were not vested in the plan. You are
also covered by a plan if you were
self-employed and had a Keogh or SEP
retirement plan.
Get Pub. 590, Individual Retirement
Arrangements (IRAs), for more details.
Line 25—Moving Expenses.—
Employees and self-employed persons
(including partners) can deduct certain
moving expenses. The move must be in
connection with employment that
generates effectively connected income.
You can take this deduction if you
moved in connection with your job or
business and your new workplace is at
least 50 miles farther from your old home
than your old home was from your old
workplace. If you had no former
workplace, your new workplace must be
at least 50 miles from your old home. The
deduction is generally limited to moves to
or within the United States or its
possessions. If you meet these
requirements, get Pub. 521, Moving
Expenses. Use Form 3903, Moving
Expenses, to figure the amount to enter
on this line.
Note: Expenses incurred before 1994
that you didn't previously deduct are only
allowed as an itemized deduction on
Schedule A.
Page 9
 Self-Employed Health Insurance Deduction Worksheet—Line 26
(keep for your records) Tax Computation on Income
1. Enter total payments made in 1995 for health insurance coverage
Effectively Connected With a
for 1995 for you, your spouse, and dependents. But do not include U.S. Trade or Business
amounts for any month you were eligible to participate in an Line 33—Itemized Deductions.— Enter
employer-sponsored health plan 1. total itemized deductions from Schedule
2. Multiply line 1 by 30% (.30) 2. A.
3. Enter your net profit and any other earned income* from the Note: Residents of India who were
business under which the insurance plan is established, minus students or business apprentices may be
any deduction you claim on Form 1040NR, line 27 3. able to take the standard deduction
4. Self-employed health insurance deduction. Enter the smaller instead of their itemized deductions. See
of line 2 or line 3 here and on Form 1040NR, line 26 4. Pub. 519 for details.
*Earned income includes net earnings and gains from the sale, transfer, or licensing of Line 35—Deduction for Exemptions.—
property you created. It does not include capital gain income. You can claim exemptions only to the
extent of your income that is effectively
Line 26—Self-Employed Health Qualified Performing Artists. Include connected with a U.S. trade or business.
Insurance Deduction.— If you were in the total on line 30 your If you file as an individual, multiply
self-employed and had a net profit for the performing-arts-related expenses from $2,500 by the total number of exemptions
year, you may be able to deduct part of line 10 of Form 2106, Employee Business entered on line 7e. (If you were a resident
the amount paid for health insurance on Expenses, or line 6 of Form 2106-EZ, of Japan or the Republic of Korea, you
behalf of yourself, your spouse, and Unreimbursed Employee Business must figure the exemptions for your
dependents. But if you were also eligible Expenses. Enter the amount and “QPA” spouse and children according to the
to participate in any subsidized health next to line 30. proportion your U.S. income bears to your
plan maintained by your or your spouse's Forestation or Reforestation total income. For details, see Pub. 519.)
employer for any month or part of a month Amortization. If you can claim a But use the worksheet on the next page
in 1995, amounts paid for health deduction for amortization of these costs to figure the amount, if any, to enter on
insurance coverage for that month cannot and you do not have to file Schedule C, line 35 if your adjusted gross income from
be used to figure the deduction. For more C-EZ, or F (Form 1040) for this activity, line 32 is more than $86,025 ($114,700 if
details, get Pub. 535, Business include your deduction in the total on line you checked filing status box 1 or 2;
Expenses. 30. Enter the amount and “Reforestation” $172,050 if you checked filing status box
If you qualify to take the deduction, use next to line 30. 6).
the worksheet above to figure the amount Repayment of Sub-Pay Under the If you are filing for an estate, enter
you can deduct. Trade Act of 1974. If you repaid $600 on line 35. If you are filing for a trust
Line 27—Keogh & Self-Employed SEP supplemental unemployment benefits whose governing instrument requires it to
Plans.— If you are self-employed or a (sub-pay) that you previously reported in distribute all its income currently, enter
partner, deduct payments to your Keogh income because you became eligible for $300 on line 35. Any other trust is allowed
(HR 10) plan or Simplified Employee payments under the Trade Act of 1974, an exemption of $100.
Pension (SEP) on line 27. If a SEP, be include in the total on line 30 the amount Line 37—Tax.— To figure your tax, use
sure to check the box. Deduct payments you repaid in 1995. Enter the amount and one of the following methods.
for your employees on Schedule C or F “Sub-pay TRA” next to line 30. Or, you Tax Table. If your taxable income (line
(Form 1040). may be able to claim a credit against your 36) is less than $100,000, you must use
There are two types of Keogh plans: tax instead. Get Pub. 525 for more the Tax Table to find your tax unless you
● A defined-contribution plan has a details. are required to use Form 8615 or you use
separate account for each person. Contributions to Section 501(c)(18) the Capital Gain Tax Worksheet (see
Benefits are based on the amount paid to Pension Plans. The amount you below). The Tax Table starts on page 19.
each account. contributed should be identified with code Be sure you use the correct column. If you
● Payments to a defined-benefit plan H in box 13 of your W-2 form. You may checked filing status box 3, 4, or 5, you
are determined by the funds needed to deduct this amount subject to the limits must use the Married filing separately
give a specific benefit at retirement. If you explained under Excess Salary column.
deduct payments to this kind of plan, Deferrals on page 6. Include your Tax Rate Schedules. You must use
enter “DB” next to line 27. deduction in the total on line 30. Enter the the Tax Rate Schedules on page 31 to
Get Pub. 560, Retirement Plans for the amount and “501(c)(18)” next to line 30. figure your tax if your taxable income is
Self-Employed, for more details, including Deduction for Clean-Fuel Vehicles. $100,000 or more, OR you are filing for
limits on the amount you can deduct. If you placed a vehicle in service in 1995 an estate or trust, unless you are required
that uses a clean-burning fuel, you may to use Form 8615 or you use the Capital
Line 28—Penalty on Early Withdrawal Gain Tax Worksheet.
be able to take this deduction. For
of Savings.— The Form 1099-INT or
details, get Pub. 535, Business Capital Gain Tax Worksheet. If you
Form 1099-OID you received will show
Expenses. Include your deduction in the had a net capital gain on Schedule D or
the amount of any penalty you were
total on line 30. But if part of your you reported capital gain distributions on
charged.
deduction is claimed on Schedule C, Form 1040NR, line 14, your tax may be
Line 29—Scholarship and Fellowship C-EZ, E, or F (Form 1040), subtract that less if you figure it using the worksheet
Grants Excluded.— If you were a degree part from your total deduction and include on page 12.
candidate, enter amounts used for tuition only the balance on line 30. Enter the
and course-related expenses (fees, Form 8615. You must generally use
amount and “Clean-Fuel” next to line 30. Form 8615 to figure the tax for any child
books, etc.) Do not include any amount
Line 31—Adjusted Gross Income.— If who was under age 14 on January 1,
shown on line 22.
line 31 is less than zero, you may have a 1996, and who had more than $1,300 of
Line 30—Total Adjustments.— Include net operating loss that you can carry to investment income, such as taxable
in the total on line 30 any of the following another tax year. If you carry the loss interest or dividends, that is effectively
adjustments that are related to your back to earlier years, see Form 1045, connected with a U.S. trade or business.
effectively connected income. Application for Tentative Refund. For But if neither of the child's parents was
more details, get Pub. 536, Net Operating
Losses.

Page 10 Instructions for Form 1040NR

alive on December 31, 1995, do not use
Form 8615 to figure the child's tax.
Credits
Line 40—Credit for Child and
Dependent Care Expenses.— You may
be able to take this credit if you paid
someone to care for your child under age
13 or your dependent who could not care
for himself or herself. But to do so, the
care must have been provided so that you
could work or look for work and you must
have had effectively connected income
from a job or through self-employment.
Use Form 2441 to figure the credit. If
you received any dependent care benefits
for 1995, you must file Form 2441 to
figure the amount of benefits you can
exclude from your income even if you
cannot take the credit. For more details,
including special rules for divorced or
separated parents, see the Instructions
for Form 2441 and Pub. 503, Child and
Dependent Care Expenses.
Line 41—Foreign Tax Credit.—Form
1116 explains when you can take this
credit for payment of income tax to a
foreign country. To take it, you must
report income from foreign sources. See
Foreign Income Taxed by the United
States on page 5. You also must have
paid or owe foreign tax on that income.
Also, get Pub. 514, Foreign Tax Credit for
Individuals.
Line 42—Other Credits.— Complete line
42 if you can take any of the following
credits.
General Business Credit. If you have
two or more of the following credits, a
carryforward of any of these credits, or if
any of the credits (other than the
low-income housing credit) are from a
passive activity, you must also complete
Form 3800. Include on line 42 the
amount from Form 3800 and check the
“Form 3800” box. If you don't have to file
Form 3800 and you have one of these
credits, include on line 42 the amount of
the credit. Check the “Form (specify)” box
and enter the form number for that credit.
● Investment credit (Form 3468).
● Jobs credit (Form 5884).
● Credit for alcohol used as a fuel (Form
6478).
● Credit for increasing research activities
(Form 6765).
● Low-income housing credit (Form 8586,
Form 8609, and Schedule A (Form
8609)).
● Disabled access credit (Form 8826).
● Enhanced oil recovery credit (Form
8830).
● Renewable electricity production credit
(Form 8835).
● Indian employment credit (Form 8845).
● Credit for employer social security and
Medicare taxes paid on certain employee
tips (Form 8846).
● Credit for contributions to selected
community development corporations
(Form 8847).
Instructions for Form 1040NR
Deduction for Exemptions Worksheet—Line 35 (keep for your records)
See the instructions for line 35.
Is the amount on Form 1040NR, line 32, more than the dollar amount shown on line 3 below
for your filing status?
No. Stop. Multiply $2,500 by the total number of exemptions claimed on Form 1040NR, line
7e, and enter the result on line 35.
Yes. Complete the worksheet below to figure your deduction for exemptions.
1. Multiply $2,500 by the total number of exemptions claimed on
Form 1040NR, line 7e 1.
2. Enter the amount from Form 1040NR, line 32 2.
3. Enter $114,700 ($86,025 if you checked filing status
box 3, 4, or 5; $172,050 if you checked filing status
box 6) 3.
4. Subtract line 3 from line 2. If zero or less, stop here;
enter the amount from line 1 above on Form 1040NR,
line 35 4.
Note: If line 4 is more than $122,500 (more than
$61,250 if you checked filing status box 3, 4, or 5),
stop here; you cannot take a deduction for
exemptions. Enter -0- on Form 1040NR, line 35.
5. Divide line 4 by $2,500 ($1,250 if you checked filing
status box 3, 4, or 5). If the result is not a whole
number, round it up to the next higher whole number
(for example, round 0.0004 to 1) 5.
6. Multiply line 5 by 2% (.02) and enter the result as a
decimal amount 6. .
7. Multiply line 1 by line 6 7.
8. Deduction for exemptions. Subtract line 7 from line 1. Enter the result
here and on Form 1040NR, line 35 8.
Empowerment Zone Employment provisions, you may have to pay a
Credit (Form 8844). Although this credit minimum amount of tax through the
is part of the general business credit, it is alternative minimum tax. This tax is
not reported on Form 3800. If you can figured on Form 6251 for individuals. If
take this credit, check the “Form you are filing for an estate or trust, get
(specify)” box and enter the form number. Schedule I (Form 1041) and its
Mortgage Interest Credit (Form instructions to see if you owe this tax.
8396). If you were issued a mortgage If you are claiming a net operating loss
credit certificate by a state or local deduction or the foreign tax credit, you
government, get Form 8396 to see if you must complete Form 6251. Otherwise, to
can take this credit. If you can, check the see if you should complete Form 6251,
box for Form 8396. add the amounts on Form 1040NR, lines
Credit for Prior Year Minimum Tax 33 and 35, plus the total of all adjustments
(Form 8801). If you paid alternative and tax preference items that apply to you
minimum tax in an earlier year, get Form (see the list that begins below). If the total
8801 to see if you can take this credit. If is more than the dollar amount shown
you can, check the box for Form 8801. below that applies to you, fill in Form
6251.
Qualified Electric Vehicle Credit
● $33,750 if you checked filing status box
(Form 8834). If you placed a new electric
1 or 2.
vehicle in service in 1995, get Form 8834
to see if you can take this credit. If you ● $22,500 if you checked filing status box
can, check the “Form (specify)” box and 3, 4, or 5.
enter the form number. ● $45,000 if you checked filing status box
Line 43.— If you sold fuel produced from 6.
a nonconventional source, see section 29 Disposition of U.S. Real Property
to find out if you can take the Interests. If you disposed of U.S. real
nonconventional source fuel credit. If property interests at a gain, you must
you can, attach a schedule showing how make a special computation to see if you
you figured the credit. Include the credit owe this tax. For details, see the
in the total for line 43. Enter the amount Instructions for Form 6251.
and “FNS” next to line 43. Adjustments and Preferences:
1. Accelerated depreciation.
2. Income from incentive stock options
Other Taxes
3. Tax-exempt interest from private
Line 45—Alternative Minimum Tax.— activity bonds.
The tax law gives special treatment to 4. Intangible drilling costs.
some kinds of income and allows special
5. Depletion.
deductions and credits for some kinds of
expenses. If you benefit from these 6. Circulation expenditures.
7. Research and experimental costs.
Page 11
8. Mining exploration/development the mortgage interest credit, you may owe Line 49—Tax on Qualified Retirement
costs. this tax. See Form 8828 for details. Plans, Including IRAs.— You may owe
9. Pollution-control facilities Recapture of Qualified Electric this tax if any of the following apply:
amortization. Vehicle Credit. If you claimed this credit 1. You received any early distributions
10. Tax-shelter farm activity income or in 1993 or 1994 based on a vehicle that from a qualified retirement plan (including
(loss). no longer qualifies, get Pub. 535, your IRA), annuity, or modified
11. Passive activity income or (loss). Business Expenses, to see if you owe this endowment contract entered into after
tax. If you do, include the tax on line 46 June 20, 1988.
12. Percentage-of-completion income
and write “QEV” next to the entry space. 2. You made excess contributions to
from long-term contracts.
Recapture of the Indian Employment your IRA.
13. Installment sales income.
Credit. If you owe this tax, include it on 3. You were born before July 1, 1924,
Note: Form 6251 should be filled in for line 46 and write “45A” next to the entry
a child under age 14 if the total of the and did not take the minimum required
space. distribution from your qualified retirement
child's adjusted gross income from Form
Line 48—Social Security and Medicare plan.
1040NR, line 32, exceeds the child's
Tax on Tip Income Not Reported to 4. You received a distribution in excess
earned income by more than $1,000.
Employer.— If you are subject to social of $150,000 from a qualified retirement
Line 46—Recapture Taxes.— If you owe security and Medicare tax, you received plan.
any of the following taxes, check the tips of $20 or more in any month, and you
box(es) and include the tax on line 46. If any of the above apply, get Form
did not report the full amount to your 5329 and its instructions to see if you owe
Recapture of Investment Credit. If employer, you must pay the social this tax and if you must file Form 5329.
you disposed of investment credit security and Medicare or railroad Enter the tax from Form 5329 on line 49.
property or changed its use before the retirement (RRTA) tax on the unreported However, if only item 1 above applies to
end of its useful life or recovery period, tips. You must also pay this tax if your you and distribution code 1 is shown in
you may owe this tax. See Form 4255 for W-2 form(s) shows allocated tips that you box 7 of your Form 1099-R, you do not
details. are including in your income on Form have to file Form 5329. Instead, multiply
Recapture of Low-Income Housing 1040NR, line 8. the taxable amount of the distribution by
Credit. If you disposed of property (or To figure the tax, get Form 4137, 10% (.10) and enter the result on line 49.
there was a reduction in the qualified Social Security and Medicare Tax on The taxable amount of the distribution is
basis of the property) on which you took Unreported Tip Income. Enter the tax on the part of the distribution you reported
the low-income housing credit, you may line 48. But to pay the RRTA tax, contact on line 16b or line 17b of Form 1040NR
owe this tax. See Form 8611 for details. your employer. Your employer will figure or on Form 4972. Also, enter “No” on the
Recapture of Federal Mortgage and collect the tax. dotted line next to line 49 to indicate that
Subsidy. If you sold your home in 1995 Caution: You may be charged a penalty you do not have to file Form 5329. But if
and it was financed (in whole or in part) equal to 50% of the social security and distribution code 1 is incorrectly shown in
from the proceeds of any tax-exempt Medicare tax due on tips you received but box 7, you must file Form 5329.
qualified mortgage bond or you claimed did not report to your employer. Caution: Be sure to include on line 16b
or line 17b of Form 1040NR or on Form
4972, whichever applies, the taxable part
of any early distributions you received.
Capital Gain Tax Worksheet—Line 37 (keep for your records) Line 50—Transportation Tax.—
Use this worksheet to figure your tax only if (a) you are filing Schedule D and both Nonresident alien individuals are subject
lines 17 and 18 of Schedule D are gains, or (b) you reported capital gain distributions to a 4% tax on U.S. source gross
directly on Form 1040NR, line 14, and: transportation income that is not
effectively connected with a U.S. trade or
You checked Form 1040NR, You checked Form 1040NR, business. However, the term U.S. source
filing status box: AND line 36, is over: filing status box: AND line 36, is over: gross transportation income does not
1 or 2 $56,550 3, 4, or 5 $47,125 include any such income that is taxable in
6 $94,250 a possession of the United States under
the provisions of the Internal Revenue
1. Enter the amount from Form 1040NR, line 36 1. Code as applied to that possession.
2. If you are filing Schedule D, enter the smaller of
For purposes of this tax, transportation
Schedule D, line 17 or line 18. Otherwise, enter the income will not be treated as effectively
capital gain distributions reported on Form 1040NR, connected with the conduct of a trade or
line 14 2. business in the United States unless:
3. If you are filing Form 4952, enter the amount from 1. You had a fixed place of business in
Form 4952, line 4e 3. the United States involved in the earning
4. Subtract line 3 from line 2. If zero or less, stop here; you cannot of transportation income, and
use this worksheet to figure your tax. Instead, use the Tax Table or 2. Substantially all of your U.S. source
Tax Rate Schedules, whichever applies 4. gross transportation income was
5. Subtract line 4 from line 1 5. attributable to regularly scheduled
transportation. Or, in the case of income
6. Enter $23,350 ($19,500 if you checked filing status box 3, 4, or 5;
from the leasing of a vessel or aircraft, it
$39,000 if you checked filing status box 6) 6.
was attributable to a fixed place of
7. Enter the greater of line 5 or line 6 7. business in the United States. See
8. Subtract line 7 from line 1 8. sections 887 and 863 for rules, definitions,
9. Figure the tax on the amount on line 7. Use the Tax Table or Tax and exceptions.
Rate Schedules, whichever applies 9. You may be exempt from this tax
10. Multiply line 8 by 28% (.28) 10. because of a treaty or an exchange of
11. Add lines 9 and 10 11. notes between the United States and the
12. Figure the tax on the amount on line 1. Use the Tax Table or Tax country of which you are a resident. If the
Rate Schedules, whichever applies 12. country of which you are a resident does
13. Tax. Enter the smaller of line 11 or line 12 here and on Form 1040NR, not impose tax on the shipping or aircraft
line 37. Check the box for Capital Gain Tax Worksheet 13. income of U.S. persons, you may also be

Page 12 Instructions for Form 1040NR

exempt from this tax. If you are exempt
from the tax for one of these reasons, you
must attach a statement to Form 1040NR
identifying your country of residence and
the treaty, note, or law and provisions
under which you claim exemption from the
tax.
If you owe this tax, you must attach a
statement to your return that includes the
information described in Pub. 519.
Line 51—Household Employment
Taxes.— If you had a household
employee (defined below) during 1995
and any of the following three conditions
apply, you may owe employment taxes
on the cash wages you paid that
employee. Employment taxes are social
security, Medicare, withheld Federal
income, and Federal unemployment
(FUTA) taxes. Cash wages include
payments by check or money order.
1. You paid any one household
employee cash wages of $1,000 or more
in 1995.
2. You withheld Federal income during
1995 at the request of any household
employee.
3. You paid total cash wages of $1,000
or more in any calendar quarter of 1994
or 1995 to household employees. A
calendar quarter is January through
March, April through June, July through
September, or October through
December.
If any of the conditions apply to you, get
Schedule H (Form 1040), Household
Employment Taxes, and its instructions to
see if you owe these taxes. If you do,
complete Schedule H and attach it to your
return.
Household Employee. Any person
who does household work is a household
employee if you can control what will be
done and how it will be done. Household
work includes work done in or around
your home by babysitters, nannies, health
aides, maids, yard workers, and similar
domestic workers. For more details, see
the Instructions for Schedule H.
Line 52—Total Tax.— Include in the total
on line 52 any of the following that apply.
Section 72(m)(5) Excess Benefits
Tax. If you are or were a 5% owner of a
business and you received a distribution
of excess benefits from a qualified
pension or annuity plan, you may have to
pay a penalty tax of 10% of the
distribution. Get Pub. 560, Retirement
Plans for the Self-Employed, for more
details. Include this penalty tax in your
total for line 52. Enter the amount and
“Sec 72(m)(5)” on the dotted line next to
line 52.
Advance Earned Income Credit
(AEIC) Payments. Include on line 52 any
AEIC payments you received. Enter the
amount and “AEIC” on the dotted line next
to line 52. These payments should be
shown in box 9 of your W-2 forms.
Uncollected Employee Social
Security and Medicare or RRTA Tax on
Tips or Group-Term Life Insurance. If
you did not have enough wages to cover
Instructions for Form 1040NR
the social security and Medicare or income you received, include the amount
railroad retirement (RRTA) tax due on tips withheld in the total on line 53. This
you reported to your employer, the should be shown in box 2 of Form
amount of tax due should be identified 1099-DIV and box 4 of the other 1099
with codes A and B in box 13 of your forms. Be sure to check the box on line
Form W-2. 53.
You may have to pay social security Line 54—1995 Estimated Tax
and Medicare or RRTA tax on part of the Payments.— Enter on this line any
cost of group-term life insurance you had payments you made on your estimated
through a former employer. The amount Federal income tax (Form 1040-ES (NR))
of tax due should be identified with codes for 1995. Include any overpayment from
M and N in box 13 of your Form W-2. your 1994 return that you applied to your
Include this tax in the total for line 52. 1995 estimated tax.
Enter the amount and “UT” on the dotted Name Change. If you changed your
line next to line 52. name because of marriage, divorce, etc.,
Golden Parachute Payments. These and you made estimated tax payments
are certain payments made by a using your former name, attach a
corporation to key employees to statement to the front of Form 1040NR
compensate them if control of the explaining all the payments you made in
corporation changes. If you received an 1995 and the name and social security
excess parachute payment (EPP), you number under which you made the
must pay a 20% tax on the payment. payments.
If you received a Form W-2 that Line 55—Amount Paid With Form 4868
includes a parachute payment, the (Extension Request).— If you filed Form
amount of tax on any excess payment 4868 to get an automatic extension of
should be identified with code K in box time to file Form 1040NR, enter any
13. amount you paid with that form. Also,
If you received a Form 1099-MISC that include any amounts paid with Form
includes a parachute payment, any 2688.
excess payment will be separately Line 56—Excess Social Security and
identified. Multiply the excess payment by RRTA Tax Withheld.— Excess Social
20% to figure the tax. Security Tax Withheld. If you had more
Include the tax in the total for line 52. than one employer for 1995 and your total
Enter the amount and “EPP” on the dotted wages were over $61,200, too much
line next to line 52. social security tax may have been
withheld. If so, you can take a credit for
the excess amount on line 56. Use the
worksheet below to figure the excess
Payments amount. There is no limit on the amount
Line 53—Federal Income Tax of wages subject to Medicare tax.
Withheld.— Add the amounts shown as If any one employer withheld more than
Federal income tax withheld on your $3,794.40 of social security tax, you must
Forms W-2, W-2G, and 1099-R. Enter ask that employer to refund the excess to
the total on line 53. The amount of you. You cannot claim it on your return.
Federal income tax withheld should be Excess Railroad Retirement (RRTA)
shown in box 2 of Form W-2 or W-2G, Tax Withheld. If you had more than one
and in box 4 of Form 1099-R. If line 53 railroad employer for 1995 and your total
includes amounts withheld as shown on compensation was over $61,200, too
Form 1099-R, check the box on line 53 much tier 1 tax may have been withheld.
and attach the Form 1099-R. Also, include If your total compensation was over
in the total for line 53 any tax withheld on
$45,300, too much tier 2 tax may have
scholarship or fellowship grants from been withheld. If so, you can take a credit
Form 1042-S.
for the excess amount on line 56. Get
If you received a 1995 Form 1099 Pub. 505, Tax Withholding and Estimated
showing Federal income tax withheld on
Tax, to figure the excess amount. Do not
dividends, interest income, or other use the worksheet below.
Excess Social Security Tax Withheld Worksheet—Line 56
(keep for your records)
Caution: Do not use this worksheet if any RRTA tax was withheld from your pay. Instead,
get Pub. 505 to figure the excess amount.
1. Add all social security tax withheld but not more than $3,794.40
for each employer. This tax should be shown in box 4 of your W-2
forms. Enter the total here 1.
2. Enter any uncollected social security tax on tips or group-term
life insurance included in the total on Form 1040NR, line 52 2.
3. Add lines 1 and 2. If $3,794.40 or less, stop here; you do not
have any excess social security tax withheld 3.
4. Social security tax limit 4. 3,794.40
5. Excess social security tax withheld. Subtract line 4 from line 3.
Enter the result here and on Form 1040NR, line 56 5.
Page 13
 If any one employer withheld more than
$3,794.40 of tier 1 tax or more than
$2,219.70 of tier 2 tax, you must ask that
employer to refund the excess to you. You
cannot claim it on your return.
Line 57—Other Payments.— Regulated
Investment Company Credit. Include
on this line the total amount of the credit
from Form 2439, Notice to Shareholder
of Undistributed Long-Term Capital
Gains. Be sure to attach Copy B of Form
2439 and check the box on line 57 for
Form 2439.
Credit for Federal Tax Paid on Fuels.
If you can take a credit for tax on
gasoline, diesel fuel, and other fuels used
in your business, or for certain
diesel-powered cars, vans, and light
trucks, attach Form 4136. Include the
credit on line 57 and check the box for
Form 4136.
Line 58—Credit for Amount Paid With
Form 1040-C.— Enter any amount you
paid with Form 1040-C for 1995.
Lines 59a and 59b—U.S. Tax Withheld
at Source.— Enter on line 59a the
amount you show on line 77. Enter on line
59b any tax withheld by a partnership
under section 1446. Be sure to attach a
copy of Form(s) 1042-S, SSA-1042S,
RRB-1042S, 8805, or similar form.
Lines 60a and 60b—U.S. Tax Withheld
on Dispositions of U.S. Real Property
Interests.— Enter on line 60a any tax
withheld on dispositions of U.S. real
property interests from Form(s) 8288-A.
Enter on line 60b any tax withheld on
dispositions of U.S. real property interests
from Form(s) 1042-S.
Refund or Amount You Owe
Line 62—Amount Overpaid.— If line 62
is under $1, we will send a refund only on
written request.
Note: If the amount you overpaid is large,
you may want to decrease the amount of
income tax withheld from your pay. See
1996 Income Tax Withholding and
Estimated Tax Payments for
Individuals on page 18.
Line 63—Refund.— Direct Deposit of
Refund. If you want your refund directly
deposited into your account with a U.S.
financial institution in the United States,
complete Form 8888, Direct Deposit of
Refund, and attach it to your return. If you
have other schedules and forms to attach,
put Form 8888 first.
Deferral Payment. You have the
following two options to pay your
installment that is due by either April 15,
1996, or June 17, 1996, depending on
your filing requirement (see When To File
on page 2). The installment due is
one-half of the amount shown on line 16
of Form 8841. There is no interest on the
installment payment if it is made on time.
You should receive a reminder notice in
March 1996 showing the installment
amount due and the date due.
Page 14
Apply Refund Option. The most you
can apply is the amount of your refund,
reduced by any payments made after the
due date. Also, you must file your 1995
return on or before its due date, including
extensions.
Caution: If you have any other
outstanding Federal tax liability (including
any other 1993 Federal income tax
liability), any refund on your 1995 tax
return will first be applied to such a liability
before being applied to the installment
due. This is true regardless of how you
indicate to apply your refund. If the
remaining refund is not sufficient to cover
the installment due, you will owe interest
and the failure to pay penalty on any
remaining balance from the due date of
the installment. Therefore, it may be to
your advantage to use the separate
payment option explained below.
To apply part or all of your refund, on
the dotted line next to line 63 write the
words “93 OBRA Install.” and the amount
you want applied. Do not reduce the
amount on line 63 by the amount applied.
If the amount you apply is less than the
installment due, you may send a separate
check for the balance, as explained next.
Do not include a check for the balance
with your return.
Separate Payment Option. You can
send a separate check or money order to
the IRS by the due date. The notice you
receive will include a tear-off voucher for
you to send back with your check or
money order payable to the Internal
Revenue Service. Clearly write your
social security number and “1993 OBRA
Installment” on your payment. Send your
payment with the tear-off voucher in the
return envelope included with the notice.
If you don't have the tear-off voucher or
envelope, send your payment by itself to
the Internal Revenue Service Center,
Philadelphia, PA 19255, U.S.A. We will
apply this payment to your deferred 1993
taxes regardless of any outstanding debts
you may have.
Do not send this payment with your tax
return. Also, do not make this payment
using a payment voucher other than the
one attached to the reminder notice.
Line 64—Applied to 1996 Estimated
Tax.— Subtract line 63 from line 62 and
enter the result on line 64. This is the
amount that will be applied to your
estimated tax for 1996. This election
cannot be changed later.
Line 65—Amount You Owe.— Enclose
in the envelope with your return a check
or money order payable to the Internal
Revenue Service for the full amount due
when you file. Do not send cash. Write
your name, address, identifying or social
security number, and “1995 Form
1040NR” on your payment. Do not attach
your payment to your return. Instead,
leave it loose in your envelope and also
enclose your tax return. You do not have
to pay if line 65 is under $1.
Do not include any estimated tax
payment in your check or money order.
Mail any estimated tax payment in an
envelope separate from the one you use
to pay the tax due on Form 1040NR.
Note: If you owe tax for 1995, you may
need to (a) increase the amount of
income tax withheld from your pay or (b)
make estimated tax payments for 1996.
See 1996 Income Tax Withholding and
Estimated Tax Payments for
Individuals on page 18.
Installment Payments. If you cannot pay
the full amount shown on line 65 with your
return, you may ask to make monthly
installment payments. However, you will
be charged interest and may be charged
a late payment penalty on the tax not paid
by the date due, even if your request to
pay in installments is granted. You must
also pay a fee. To limit the interest and
penalty charges, pay as much of the tax
as possible. But before requesting an
installment agreement, you should
consider other less costly alternatives,
such as a bank loan.
To ask for an installment agreement,
use Form 9465, Installment Agreement
Request.
Line 66—Estimated Tax Penalty.— You
may owe this penalty if:
● Line 65 (minus line 51) is at least $500
and it is more than 10% of the tax shown
on your return, or
● You did not pay enough estimated tax
by any of the due dates. This is true even
if you are due a refund.
Figuring the Penalty. If you choose
to figure the penalty yourself, get Form
2210 (or Form 2210-F for farmers and
fishermen) to see if you owe the penalty.
If so, you can use the form to figure the
amount. In certain situations, you may
be able to lower your penalty. For details,
see the Instructions for Form 2210 (or
2210-F). Enter the penalty on Form
1040NR, line 66. Add the penalty to any
tax due and enter the total on line 65. If
you are due a refund, subtract the penalty
from the overpayment you show on line
62. Do not file Form 2210 with your return
unless Form 2210 indicates that you must
do so. Instead, keep it for your records.
Because Form 2210 is complicated, if
you want you can leave line 66 blank and
the IRS will figure the penalty and send
you a bill. We will not charge you interest
on the penalty if you pay by the date
specified on the bill.
Signature
See Reminders on page 17 after you
complete pages 3, 4, and 5 of the form.
Instructions for Schedule A,
Itemized Deductions
State and Local Income Taxes
Lines 1 Through 3
You can deduct state and local income
taxes you paid or that were withheld from
your salary during 1995 on income
Instructions for Form 1040NR
connected with a U.S. trade or business.
If, during 1995, you received any refunds
of, or credits for, income tax paid in earlier
years, do not subtract them from the
amount you deduct here. Instead, see the
instructions for Form 1040NR, line 11.
Gifts to U.S. Charities
Lines 4 Through 7
You may deduct contributions or gifts you
gave to U.S. organizations that are
religious, charitable, educational,
scientific, or literary in purpose. You may
also deduct what you gave to
organizations that work to prevent cruelty
to children or animals.
If you do not know whether you can
deduct what you gave to an organization,
check with that organization or with the
IRS.
Contributions You MAY Deduct.—
Contributions may be in cash (keep
canceled checks, receipts, or other
reliable written records showing the name
of the organization and the date and
amount given), property, or out-of-pocket
expenses you paid to do volunteer work
for the kinds of organizations described
earlier. If you drove to and from the
volunteer work, you may take 12 cents a
mile or the actual cost of gas and oil. Add
parking and tolls to the amount you claim
under either method. But don't deduct any
amounts that were repaid to you.
Gifts From Which You Benefit. If you
made a gift and received a benefit in
return, such as food, entertainment, or
merchandise, you may generally only
deduct the amount that is more than the
value of the benefit. For example, if you
paid $70 to a charitable organization to
attend a fundraising dinner and the value
of the dinner was $40, you may deduct
only $30. But this rule does not apply to
certain membership benefits provided in
return for an annual payment of $75 or
less. For details, get Pub. 526, Charitable
Contributions.
Gifts of $250 or More. You may
deduct a gift of $250 or more only if you
have a statement from the charitable
organization showing the information in 1
and 2 below.
In figuring whether a gift is $250 or
more, do not combine separate
donations. For example, if you gave your
church $25 each week for 20 weeks for
a total of $500, treat each $25 payment
as a separate gift. If you made donations
through payroll deductions, treat each
deduction from each paycheck as a
separate gift. See Pub. 526 if you made
a separate gift of $250 or more through
payroll deduction.
1. The amount of any money
contributed and a description (but not
value) of any property donated.
2. Whether the organization did or did
not give you any goods or services in
return for your contribution. If you did
receive any goods or services, a
description and estimate of the value must
be included. If you received only
Instructions for Form 1040NR
intangible religious benefits (such as
admission to a religious ceremony), the
organization must state this, but it does
not have to describe or value the benefit.
You must get the statement by the date
you file your return or the due date
(including extensions) for filing your
return, whichever is earlier. Do not attach
the statement to your return. Instead,
keep it for your records.
Limit on the Amount You May
Deduct. Get Pub. 526 to figure the
amount of your deduction if any of the
following apply:
● Your cash contributions or contributions
of ordinary income property are more than
30% of the amount shown on Form
1040NR, line 32.
● Your gifts of capital gain property are
more than 20% of the amount shown on
Form 1040NR, line 32.
● You gave gifts of property that
increased in value or gave gifts of the use
of property.
You MAY NOT Deduct as
Contributions:
● Travel expenses (including meals and
lodging) while away from home unless
there was no significant element of
personal pleasure, recreation, or vacation
in the travel.
● Political contributions.
● Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or similar
groups.
● Cost of raffle, bingo, or lottery tickets.
● Cost of tuition.
● Value of your time or services.
● Value of blood given to a blood bank.
● The transfer of a future interest in
tangible personal property (generally, until
the entire interest has been transferred).
● Gifts to individuals and groups that are
run for personal profit.
● Gifts to foreign organizations. But you
may be able to deduct gifts to certain U.S.
organizations that transfer funds to
foreign charities and certain Canadian
and Mexican charities. See Pub. 526 for
details.
● Gifts to organizations engaged in
certain political activities that are of direct
financial interest to your trade or
business. See section 170(f)(9).
● Gifts to groups whose purpose is to
lobby for changes in the laws.
● Gifts to civic leagues, social and sports
clubs, labor unions, and chambers of
commerce.
● Value of benefits received in connection
with a contribution to a charitable
organization. See Pub. 526 for
exceptions.
Line 4.— Enter the total contributions you
made in cash or by check (including
out-of-pocket expenses).
Line 5.— Enter your contributions of
property. If you gave used items, such as
clothing or furniture, deduct their fair
market value at the time you gave them.
Fair market value is what a willing buyer
would pay a willing seller when neither
has to buy or sell and both are aware of
the conditions of the sale.
If the amount of your deduction is more
than $500, you must complete and attach
Form 8283, Noncash Charitable
Contributions. For this purpose, the
“amount of your deduction” means your
deduction BEFORE applying any income
limits that could result in a carryover of
contributions. If your total deduction is
over $5,000, you may also have to get
appraisals of the values of the donated
property. See Form 8283 and its
instructions for details.
Recordkeeping. If you gave property,
you should keep a receipt or written
statement from the organization you gave
the property to, or a reliable written
record, that shows the organization's
name and address, the date and location
of the gift, and a description of the
property. For each gift of property, you
should also keep reliable written records
that include:
● How you figured the property's value
at the time you gave it. If the value was
determined by an appraisal, you should
also keep a signed copy of the appraisal.
● The cost or other basis of the property
if you must reduce it by any ordinary
income or capital gain that would have
resulted if the property had been sold at
its fair market value.
● How you figured your deduction if you
chose to reduce your deduction for gifts
of capital gain property.
● Any conditions attached to the gift.
Note: If your total deduction for gifts of
property is over $500, you gave less than
your entire interest in the property, or you
made a “qualified conservation
contribution” under section 170(h), your
records should contain additional
information. See Pub. 526 for details.
Line 6.— Enter any carryover of
contributions that you could not deduct in
an earlier year because they exceeded
your adjusted gross income limit. See
Pub. 526 for details on how to figure a
carryover.
Casualty and Theft Losses
Line 8
Use line 8 to report any casualty or theft
losses of property that is not trade or
business, income-producing, or rent or
royalty property. Complete and attach
Form 4684, Casualties and Thefts, to
figure the amount to enter on line 8.
Losses You MAY Deduct.— You may
be able to deduct part or all of each loss
caused by theft, vandalism, fire, storm, or
similar causes, and car, boat, and other
accidents. You may also be able to
deduct money you had in a financial
institution but lost because of the
insolvency or bankruptcy of the institution.
You may deduct nonbusiness casualty or
theft losses only to the extent that—
1. The amount of each separate
casualty or theft loss is more than $100,
and
Page 15
2. The total amount of all losses during
the year is more than 10% of the amount
shown on Form 1040NR, line 32.
Special rules apply if you had both
gains and losses from nonbusiness
casualties or thefts. See Form 4684 for
details.
Use line 11 of Schedule A to deduct the
costs of proving that you had a property
loss. Examples of these costs are
appraisal fees and photographs used to
establish the amount of your loss.
For more details, get Pub. 547,
Nonbusiness Disasters, Casualties, and
Thefts. It also has information about
Federal disaster area losses.
Losses You MAY NOT Deduct:
● Money or property misplaced or lost.
● Breakage of china, glassware, furniture,
and similar items under normal
conditions.
● Progressive damage to property
(buildings, clothes, trees, etc.) caused by
termites, moths, other insects, or disease.
Miscellaneous Deductions
Lines 9 Through 16
Note: Miscellaneous deductions are
allowed only if and to the extent they are
connected with your effectively connected
income.
Most miscellaneous deductions cannot
be deducted in full. Instead, you must
subtract 2% of your adjusted gross
income (AGI) from the total. You figure
the 2% AGI limit on line 14. The 2% limit
generally applies to job expenses you
paid for which you were not reimbursed
and certain expenses you paid to produce
or collect taxable income. These
expenses are reported on lines 9 through
11. Miscellaneous deductions that are not
subject to the 2% limit are reported on line
16. See the instructions for line 16.
For more details, get Pub. 529,
Miscellaneous Deductions.
Examples of Expenses You May Not
Deduct:
● Political contributions.
● Personal legal expenses.
● Lost or misplaced cash or property. But
see Casualty and Theft Losses on page
15 if you lost money because of the
insolvency or bankruptcy of a financial
institution.
● Expenses for meals during regular or
extra work hours.
● The cost of entertaining friends.
● Expenses of going to or from your
regular workplace.
● Education you need to meet minimum
requirements for your job or that will
qualify you for a new occupation.
● Travel expenses for employment away
from home if that period of employment
exceeds 1 year.
● Travel as a form of education.
Page 16
● Expenses of attending a seminar,
convention, or similar meeting unless it is
related to your employment.
● Club dues. See Pub. 529 for
exceptions.
● Expenses of adopting a child, including
a child with special needs.
● Fines and penalties.
● Expenses of producing tax-exempt
income.
Line 9.— Enter the total job expenses you
paid for which you were not reimbursed.
(Amounts your employer included in box
1 of your W-2 form are not considered
reimbursements.) But you MUST fill in
and attach Form 2106, Employee
Business Expenses, if either of the
following applies:
1. You claim any travel, transportation,
meal, or entertainment expenses for your
job, OR
2. Your employer paid you for any of
your job expenses reportable on line 9.
If you used your own vehicle and item
2 does not apply, you may be able to file
Form 2106-EZ, Unreimbursed Employee
Business Expenses, instead.
If you don't have to file Form 2106 or
2106-EZ, list the type and amount of each
expense on the dotted lines next to line
9. If you need more space, attach a
statement showing the type and amount
of each expense. Enter one total on line
9.
Examples of expenses to include on
line 9 are:
● Travel, transportation, meal or
entertainment expenses.
● Union dues.
● Safety equipment, small tools, and
supplies you needed for your job.
● Uniforms your employers said you must
have, and which you may not usually
wear away from work.
● Protective clothing required in your
work, such as hard hats, safety shoes,
and glasses.
● Physical examinations your employer
said you must have.
● Dues to professional organizations and
chambers of commerce.
● Subscriptions to professional journals.
● Business use of part of your home but
only if you use that part exclusively and
on a regular basis in your work and for the
convenience of your employer. For
details, including limits that apply, get
Pub. 587, Business Use of Your Home.
● Educational expenses you paid that
were required by your employer, or by law
or regulation, to keep your salary or job.
In general, you may also include the cost
of keeping or improving skills you must
have in your job. For more details, get
Pub. 508. Some educational expenses
are not deductible. See Examples of
Expenses You May Not Deduct earlier.
Line 10.— Enter the total fees you paid
for preparation of your tax return,
including fees paid for magnetic media
filing of your return. But do not include
fees deducted elsewhere, such as on
Schedule C, C-EZ, E, or F (Form 1040).
Line 11.— Enter the total amount you
paid to produce or collect taxable income
and manage or protect property held for
earning income. But do not include any
expenses deducted elsewhere such as
on Schedule C, C-EZ, E, or F (Form
1040). List the type and amount of each
expense on the dotted lines next to line
11. If you need more space, attach a
statement showing the type and amount
of each expense. Enter one total on line
11.
Examples of expenses to include on
line 11 are:
● Certain legal and accounting fees.
● Clerical help and office rent.
● Custodial (e.g., trust account) fees.
● Your share of the investment expenses
of a regulated investment company.
● Certain losses on nonfederally insured
deposits in an insolvent or bankrupt
financial institution. For details, including
limits on the amount you may deduct, see
Pub. 529.
● Deduction for repayment of amounts
under a claim of right if $3,000 or less.
Line 16.— Enter your total other
miscellaneous deductions that are not
subject to the 2% AGI limit. List the type
and amount of each expense on the
dotted lines next to line 16. Enter one total
on line 16. Examples of these expenses
are:
● Certain adjustments when you restore
amounts held under a claim of right.
● Impairment-related work expenses of a
disabled person.
For more details on these and other
expenses not subject to the 2% limit, see
Pub. 529.
Moving Expenses Incurred Before
1994. You may be able to deduct moving
expenses you incurred before 1994 that
you did not deduct on a prior year's return.
But you must use the 1994 Form 3903,
Moving Expenses, to do so.
Total Itemized Deductions
Line 17
If the amount on Form 1040NR, line 32,
is over $114,700 (over $57,350 if you
checked box 3, 4, or 5 on page 1 of Form
1040NR), use the worksheet on the next
page to figure the amount to enter on line
17.
Tax on Income Not
Effectively Connected With a
U.S. Trade or Business (Page
4)
For more information, get Pub. 519, U.S.
Tax Guide for Aliens.
The following items are generally taxed
at 30% if they are not effectively
connected with your U.S. trade or
business. The rate may be lower for you
if your country and the United States have
Instructions for Form 1040NR
a treaty setting lower rates. Table 1 in
Pub. 901 summarizes which countries
have such treaties and what the rates are.
The 30% tax applies only to amounts
included in gross income. For example,
the tax applies only to the part of a
periodic annuity or pension payment that
is subject to tax; it does not apply to the
part that is a return of your cost.
The following list gives only a general
idea of what income to report on page 4,
but only to the extent the amount received
is not effectively connected with the
conduct of a trade or business in the
United States.
1. Income that is fixed or periodic, such
as interest (other than original issue
discount), dividends, rents, salaries,
wages, premiums, annuities, other
compensation, or alimony received. Other
items of income, such as royalties, also
may be subject to the 30% tax.
Note: Portfolio interest that you received
as a nonresident alien on obligations
issued after July 18, 1984, is exempt from
the 30% tax. For more information, see
Pub. 519.
Interest from a U.S. bank, savings and
loan association, or similar institution, and
from certain deposits with U.S. insurance
companies is tax exempt if it is not
effectively connected with a U.S. trade or
business. For more information, see Pub.
519.
2. Gains, other than capital gains, from
the sale or exchange of patents,
copyrights, and other intangible property.
3. Original issue discount (OID). If you
sold or exchanged the obligation, include
in income the OID that accrued while you
held the obligation minus the amount
previously included in income. If you
received a payment on an OID obligation,
see Pub. 519.
4. Capital gains in excess of capital
losses from U.S. sources during 1995.
Include these gains only if you were in the
United States at least 183 days during
1995. They are not subject to U.S. tax if
you were in the United States less than
183 days during the tax year. In
determining your net gain, do not use the
capital loss carryover.
Losses from sales or exchanges of
capital assets in excess of similar gains
are not allowed.
If you had a gain or loss on disposing
of a U.S. real property interest, see
Dispositions of U.S. Real Property
Interests on page 4.
5. Prizes, awards, and certain gambling
winnings. Proceeds from lotteries, raffles,
etc., are gambling winnings (see section
871(j) for exceptions). You must report the
full amount of your winnings. You cannot
offset losses against winnings and report
the difference.
Social Security Benefits (and Tier 1
Railroad Retirement Benefits Treated
as Social Security).— Eighty-five
percent of the U.S. social security and
equivalent railroad retirement benefits you
received are taxable. This amount is
Instructions for Form 1040NR
treated as U.S. source income not
effectively connected with a U.S. trade or
business. It is subject to the 30% tax rate,
unless exempt or taxed at a reduced rate
under a U.S. tax treaty. Social security
benefits include any monthly benefit
under title II of the Social Security Act or
the part of a tier 1 railroad retirement
benefit treated as a social security benefit.
They do not include any Supplemental
Security Income (SSI) payments.
By January 31, 1996, you should
receive a Form SSA-1042S showing the
total social security benefits paid to you in
1995, and the amount of any benefits you
repaid in 1995. If you received railroad
retirement benefits treated as social
security, you should receive a Form
RRB-1042S.
Enter 85% of the total amount from box
5 of ALL your Forms SSA-1042S and
Forms RRB-1042S on line 74 of Form
1040NR. Attach a copy of all Forms
SSA-1042S and RRB-1042S to Form
1040NR.
Withholding of Tax at the Source.— A
tax must be withheld at the source on
certain income from U.S. sources paid to
nonresident aliens. The withholding is
generally at the 30% rate. There are
exceptions to the general rule, and tax
treaties with various countries may
provide a lower rate or exempt certain
income from withholding. The tax must be
withheld by the person who pays fixed or
determinable annual or periodic income
to nonresident aliens. The income subject
to this withholding should be reported on
page 4 of Form 1040NR. For details, see
Pub. 519, Pub. 515, Withholding of Tax
on Nonresident Aliens and Foreign
Corporations, and section 1441 and its
regulations.
Other Information (Page 5)
Reporting of Treaty Benefits
Claimed
If you take the position that a treaty of the
United States overrides or modifies any
Itemized Deductions Worksheet—Line 17 (keep for your records)
1. Add the amounts on Schedule A, lines 3, 7, 8, 15, and 16
2. Enter the amount on Schedule A, line 8
3. Subtract line 2 from line 1. If the result is zero, stop here; enter
the amount from line 1 above on Schedule A, line 17
4. Multiply line 3 above by 80% (.80)
5. Enter the amount from Form 1040NR, line
32
6. Enter $114,700 ($57,350 if you checked
filing status box 3, 4, or 5)
7. Subtract line 6 from line 5. If the result is
zero or less, stop here; enter the amount
from line 1 above on Schedule A, line 17
8. Multiply line 7 above by 3% (.03)
9. Enter the smaller of line 4 or line 8
10. Total itemized deductions. Subtract line 9 from line 1. Enter the
result here and on Schedule A, line 17
provision of the Internal Revenue Code
and that position reduces (or potentially
reduces) your tax, you must report certain
information on Form 8833, Treaty-Based
Return Position Disclosure Under Section
6114 or 7701(b), or a similar statement
attached to your tax return. But see Pub.
519 for exceptions to this rule. You can
be charged a $1,000 penalty for each
failure to report the required information.
For more details, see Form 8833 and
Regulations section 301.6114-1.
Reminders
Sign and Date Your Return
Form 1040NR is not considered a valid
return unless you sign it. If an agent
(including your spouse) signs for you,
your authorization of the signature must
be filed with the return. You may have an
agent in the United States prepare and
sign your return if you could not do so for
one of the following reasons:
● You were ill.
● You were not in the United States at
any time during the 60 days before the
return was due.
● For other reasons that you explained in
writing to the Internal Revenue Service
Center, Philadelphia, PA 19255, U.S.A.,
and that the IRS approved.
Be sure to date your return and show
your occupation in the United States in
the space provided. If you have someone
prepare your return for you, you are still
responsible for the correctness of the
return.
Child's Return.— If your child cannot
sign the return, either parent may sign the
child's name in the space provided. Then,
add “By (your signature), parent for minor
child.”
Paid Preparers Must Sign Your
Return.— Generally, anyone you pay to
prepare your return must sign it by hand
in the space provided. Signature stamps
or labels cannot be used. The preparer
must give you a copy of the return for your
records. Someone who prepares your
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Page 17
return but does not charge you should not
sign.
Address Change
If you move after you file, always notify in
writing the Internal Revenue Service
Center where you filed your last return.
You can use Form 8822, Change of
Address, to notify us of your new address.
If you are expecting a refund, also
notify the post office serving your old
address. You will receive your check
faster this way. Please be sure to write
your identifying or social security number
on any letters to the IRS.
1996 Income Tax Withholding and
Estimated Tax Payments for
Individuals
If the amount you owe (line 65) or the
amount you overpaid (line 62) is large,
you may want to file a new Form W-4,
Employee's Withholding Allowance
Certificate, with your employer to change
the amount of income tax to be withheld
from your pay.
In general, you do not have to make
estimated tax payments if you expect that
your 1996 Form 1040NR will show a tax
refund or a tax balance due the IRS of
less than $500. If your total estimated tax
(including any alternative minimum tax)
for 1996 is $500 or more, get Form
1040-ES (NR). It has a worksheet you
can use to see if you have to make
estimated tax payments. However, if you
expect to be a resident of Puerto Rico
during all of 1996 and you must pay
estimated tax, use Form 1040-ES.
Records You Should Keep
Keep your records as long as they may
be needed to carry out any Internal
Revenue law. Records of income,
deductions, and credits shown on your
return, as well as any worksheets you
used, should be kept until the statute of
limitations runs out for that return. Usually,
this is 3 years from the date the return
was due or filed, or 2 years from the date
the tax was paid, whichever is later. Keep
some records longer. For example, keep
property records (including those on your
own home) as long as they are needed to
figure the basis of the original or
replacement property. Also, keep copies
of your filed tax returns and any Forms
W-2, 1099, and 1042-S you received as
part of your records. For more details, get
Pub. 552, Recordkeeping for Individuals.
Requesting a Copy of Your Tax Return
If you need a copy of your tax return, use
Form 4506.
Amended Return
If you find changes in your income,
deductions, or credits after you mail your
return, file Form 1040X, Amended U.S.
Individual Income Tax Return, to change
the return you already filed. Also, use
Page 18
Form 1040X if you filed Form 1040NR
and you should have filed a Form 1040,
1040A, or 1040EZ, or vice versa.
Generally, Form 1040X must be filed
within 3 years after the date the original
return was filed, or within 2 years after the
date the tax was paid, whichever is later.
Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts is
complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
Interest.— We will charge you interest on
taxes not paid by their due date, even if
an extension of time to file is granted. We
will also charge you interest on penalties
imposed for failure to file, negligence,
fraud, substantial valuation
overstatements, and substantial
understatements of tax. Interest is
charged on the penalty from the due date
of the return (including extensions).
Penalty for Late Filing.— If you do not
file your return by the due date (including
extensions), the penalty is usually 5% of
the amount due for each month or part of
a month your return is late, unless you
have a reasonable explanation. If you do,
attach it to your return. The penalty
cannot usually be more than 25% of the
tax due. If your return is more than 60
days late, the minimum penalty will be
$100 or the amount of any tax you owe,
whichever is smaller.
Penalty for Late Payment of Tax.— If
you pay your taxes late, the penalty is
usually 1/2 of 1% of the unpaid amount for
each month or part of a month the tax is
not paid. The penalty cannot be more
than 25% of the unpaid amount. It applies
to any unpaid tax on the return. This
penalty is in addition to interest charges
on late payments.
Note: If you include interest or either of
these penalties with your payment,
identify and enter these amounts in the
bottom margin of Form 1040NR, page 2.
Do not include the interest or penalty
amounts in the Amount You Owe on line
65.
Penalty for Frivolous Return.— In
addition to any other penalties, the law
imposes a penalty of $500 for filing a
frivolous return. A frivolous return is one
that does not contain information needed
to figure the correct tax or shows a
substantially incorrect tax, because you
take a frivolous position or desire to delay
or interfere with the tax laws. This
includes altering or striking out the
preprinted language above the space
where you sign.
Other Penalties.— Other penalties can
be imposed for negligence, substantial
understatement of tax, and fraud. Criminal
penalties may be imposed for willful
failure to file, tax evasion, or making a
false statement.
Gift To Reduce the Public Debt
If you wish to make such a gift, make your
check payable to “Bureau of the Public
Debt.” You can send it to: Bureau of the
Public Debt, Department G, Washington,
DC 20239-0601. Or, you can enclose the
check with your income tax return when
you file. Do not add your gift to any tax
you may owe. If you owe tax, make a
separate check for that amount payable
to “Internal Revenue Service.”
Note: You may be able to deduct this gift
on your 1996 tax return as a charitable
contribution.
Taxpayer Assistance
IRS assistance is available to help you
prepare your return. But you should know
that you are responsible for the accuracy
of your return. If we do make an error, you
are still responsible for the payment of the
correct tax.
In the United States, call the local city
number listed in your telephone directory
if it is not a long-distance call for you.
Otherwise, call 1-800-829-1040.
If you find it necessary to write instead
of calling, please address your letter to
your IRS District Director for a prompt
reply. Make sure you include your social
security number or taxpayer identification
number when you write.
Assistance in answering tax questions
and filling out tax returns is also available
in person from Internal Revenue Service
offices in: Bonn, Germany; London,
England; Mexico City, Mexico; Nassau,
the Bahamas; Ottawa, Canada; Paris,
France; Riyadh, Saudi Arabia; Rome,
Italy; Santiago, Chile; Singapore; Sydney,
Australia; and Tokyo, Japan. The offices
generally are located in the U.S.
embassies or consulates. During every
tax return filing period, you can get
income tax forms and publications from
U.S. embassies and consulates abroad.
The IRS conducts an overseas
taxpayer assistance program during the
filing season (January to mid-June). To
find out if IRS personnel will be in your
area, please contact the consular office
at the nearest U.S. embassy.
Unresolved Tax Problems
The Problem Resolution Program is for
people who have been unable to resolve
their problems with the IRS. If you have
a tax problem you cannot clear up through
normal channels, write to your local IRS
District Director or call your local IRS
office and ask for Problem Resolution
assistance. (You may also contact one of
the overseas IRS offices listed on this
page under Taxpayer Assistance.) This
office cannot change the tax law or
technical decisions. But it can help you
clear up problems that resulted from
previous contacts. For more details, get
Pub. 1546.
Instructions for Form 1040NR
1995 Tax Table At
least
But
less
Single Qualifying
widow(er)
Married
filing
than separately
For persons with taxable incomes of less than $100,000. If $100,000 or
more, use the Tax Rate Schedules. Your tax is—
Example. Mr. Green is filing as a qualifying widower. His taxable income on line 36 25,200 25,250 4,028 3,784 4,528
of Form 1040NR is $25,300. First, he finds the $25,300–25,350 income line. Next, 25,250 25,300 4,042 3,791 4,542
© 25,300 25,350 4,056 3,799 4,556
he finds the column for qualifying widower and reads down the column. The 25,350 25,400 4,070 3,806 4,570
amount shown where the income line and filing status column meet is $3,799. This
is the tax amount he must enter on line 37 of his Form 1040NR.
If Form If Form If Form
1040NR, And you are— 1040NR, And you are— 1040NR, And you are—
line 36, is— line 36, is— line 36, is—
At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

0 5 0 0 0 1,300 1,325 197 197 197 2,700 2,725 407 407 407
5 15 2 2 2 1,325 1,350 201 201 201 2,725 2,750 411 411 411
15 25 3 3 3 1,350 1,375 204 204 204 2,750 2,775 414 414 414
25 50 6 6 6 1,375 1,400 208 208 208 2,775 2,800 418 418 418
50 75 9 9 9 1,400 1,425 212 212 212 2,800 2,825 422 422 422
75 100 13 13 13 1,425 1,450 216 216 216 2,825 2,850 426 426 426
1,450 1,475 219 219 219 2,850 2,875 429 429 429
100 125 17 17 17 1,475 1,500 223 223 223 2,875 2,900 433
125 150 21 21 21 433 433
150 175 24 24 24 1,500 1,525 227 227 227 2,900 2,925 437 437 437
175 200 28 28 28 1,525 1,550 231 231 231 2,925 2,950 441 441 441
1,550 1,575 234 234 234 2,950 2,975 444 444 444
200 225 32 32 32 1,575 1,600 238 238 238 2,975 3,000 448
225 250 36 36 36 448 448
250 275 39 39 39 1,600 1,625 242 242 242
275 300 43 43 43 1,625 1,650 246 246 246 3,000
1,650 1,675 249 249 249
300 325 47 47 47 1,675 1,700 253 253 253 3,000 3,050 454 454 454
325 350 51 51 51 3,050 3,100 461 461 461
350 375 54 54 54 1,700 1,725 257 257 257 3,100 3,150 469 469 469
375 400 58 58 58 1,725 1,750 261 261 261 3,150 3,200 476 476 476
1,750 1,775 264 264 264
400 425 62 62 62 1,775 1,800 268 268 268 3,200 3,250 484 484 484
425 450 66 66 66 3,250 3,300 491 491 491
1,800 1,825 272 272 272 3,300 3,350 499 499 499
450 475 69 69 69 1,825 1,850 276 276 276
475 500 73 73 73 3,350 3,400 506 506 506
1,850 1,875 279 279 279
500 525 77 77 77 1,875 1,900 283 283 283 3,400 3,450 514 514 514
525 550 81 81 81 3,450 3,500 521 521 521
1,900 1,925 287 287 287 3,500 3,550 529 529 529
550 575 84 84 84 1,925 1,950 291 291 291
575 600 88 88 88 3,550 3,600 536 536 536
1,950 1,975 294 294 294
600 625 92 92 92 1,975 2,000 298 298 298 3,600 3,650 544 544 544
625 650 96 96 96 3,650 3,700 551 551 551
650 675 99 99 99 2,000 3,700 3,750 559 559 559
675 700 103 103 103 3,750 3,800 566 566 566
2,000 2,025 302 302 302
700 725 107 107 107 2,025 2,050 306 306 306 3,800 3,850 574 574 574
725 750 111 111 111 2,050 2,075 309 309 309 3,850 3,900 581 581 581
750 775 114 114 114 2,075 2,100 313 313 313 3,900 3,950 589 589 589
775 800 118 118 118 3,950 4,000 596 596 596
2,100 2,125 317 317 317
800 825 122 122 122 2,125 2,150 321 321 321 4,000
825 850 126 126 126 2,150 2,175 324 324 324
850 875 129 129 129 2,175 2,200 328 328 328 4,000 4,050 604 604 604
875 900 133 133 133 4,050 4,100 611 611 611
2,200 2,225 332 332 332 4,100 4,150 619 619 619
900 925 137 137 137 2,225 2,250 336 336 336 4,150 4,200 626 626 626
925 950 141 141 141 2,250 2,275 339 339 339
950 975 144 144 144 2,275 2,300 343 343 343 4,200 4,250 634 634 634
975 1,000 148 148 148 4,250 4,300 641 641 641
2,300 2,325 347 347 347 4,300 4,350 649 649 649
2,325 2,350 351 351 351 4,350 4,400 656 656 656
1,000 2,350 2,375 354 354 354
4,400 4,450 664 664 664
2,375 2,400 358 358 358
1,000 1,025 152 152 152 4,450 4,500 671 671 671
1,025 1,050 156 156 156 2,400 2,425 362 362 362 4,500 4,550 679 679 679
1,050 1,075 159 159 159 2,425 2,450 366 366 366 4,550 4,600 686 686 686
1,075 1,100 163 163 163 2,450 2,475 369 369 369
2,475 2,500 373 373 373 4,600 4,650 694 694 694
1,100 1,125 167 167 167 4,650 4,700 701 701 701
2,500 2,525 377 377 377 4,700 4,750 709 709 709
1,125 1,150 171 171 171 2,525 2,550 381 381 381
1,150 1,175 174 174 174 4,750 4,800 716 716 716
2,550 2,575 384 384 384
1,175 1,200 178 178 178 2,575 2,600 388 388 388 4,800 4,850 724 724 724
1,200 1,225 182 182 182 4,850 4,900 731 731 731
2,600 2,625 392 392 392 4,900 4,950 739 739 739
1,225 1,250 186 186 186 2,625 2,650 396 396 396
1,250 1,275 189 189 189 4,950 5,000 746 746 746
2,650 2,675 399 399 399
1,275 1,300 193 193 193 2,675 2,700 403 403 403 Continued on next page

Instructions for Form 1040NR Page 19

1995 Tax Table—Continued
If Form If Form If Form
1040NR, And you are— 1040NR, And you are— 1040NR, And you are—
line 36, is— line 36, is— line 36, is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

5,000 8,000 11,000
5,000 5,050 754 754 754 8,000 8,050 1,204 1,204 1,204 11,000 11,050 1,654 1,654 1,654
5,050 5,100 761 761 761 8,050 8,100 1,211 1,211 1,211 11,050 11,100 1,661 1,661 1,661
5,100 5,150 769 769 769 8,100 8,150 1,219 1,219 1,219 11,100 11,150 1,669 1,669 1,669
5,150 5,200 776 776 776 8,150 8,200 1,226 1,226 1,226 11,150 11,200 1,676 1,676 1,676
5,200 5,250 784 784 784 8,200 8,250 1,234 1,234 1,234 11,200 11,250 1,684 1,684 1,684
5,250 5,300 791 791 791 8,250 8,300 1,241 1,241 1,241 11,250 11,300 1,691 1,691 1,691
5,300 5,350 799 799 799 8,300 8,350 1,249 1,249 1,249 11,300 11,350 1,699 1,699 1,699
5,350 5,400 806 806 806 8,350 8,400 1,256 1,256 1,256 11,350 11,400 1,706 1,706 1,706
5,400 5,450 814 814 814 8,400 8,450 1,264 1,264 1,264 11,400 11,450 1,714 1,714 1,714
5,450 5,500 821 821 821 8,450 8,500 1,271 1,271 1,271 11,450 11,500 1,721 1,721 1,721
5,500 5,550 829 829 829 8,500 8,550 1,279 1,279 1,279 11,500 11,550 1,729 1,729 1,729
5,550 5,600 836 836 836 8,550 8,600 1,286 1,286 1,286 11,550 11,600 1,736 1,736 1,736
5,600 5,650 844 844 844 8,600 8,650 1,294 1,294 1,294 11,600 11,650 1,744 1,744 1,744
5,650 5,700 851 851 851 8,650 8,700 1,301 1,301 1,301 11,650 11,700 1,751 1,751 1,751
5,700 5,750 859 859 859 8,700 8,750 1,309 1,309 1,309 11,700 11,750 1,759 1,759 1,759
5,750 5,800 866 866 866 8,750 8,800 1,316 1,316 1,316 11,750 11,800 1,766 1,766 1,766
5,800 5,850 874 874 874 8,800 8,850 1,324 1,324 1,324 11,800 11,850 1,774 1,774 1,774
5,850 5,900 881 881 881 8,850 8,900 1,331 1,331 1,331 11,850 11,900 1,781 1,781 1,781
5,900 5,950 889 889 889 8,900 8,950 1,339 1,339 1,339 11,900 11,950 1,789 1,789 1,789
5,950 6,000 896 896 896 8,950 9,000 1,346 1,346 1,346 11,950 12,000 1,796 1,796 1,796
6,000 9,000 12,000
6,000 6,050 904 904 904 9,000 9,050 1,354 1,354 1,354 12,000 12,050 1,804 1,804 1,804
6,050 6,100 911 911 911 9,050 9,100 1,361 1,361 1,361 12,050 12,100 1,811 1,811 1,811
6,100 6,150 919 919 919 9,100 9,150 1,369 1,369 1,369 12,100 12,150 1,819 1,819 1,819
6,150 6,200 926 926 926 9,150 9,200 1,376 1,376 1,376 12,150 12,200 1,826 1,826 1,826
6,200 6,250 934 934 934 9,200 9,250 1,384 1,384 1,384 12,200 12,250 1,834 1,834 1,834
6,250 6,300 941 941 941 9,250 9,300 1,391 1,391 1,391 12,250 12,300 1,841 1,841 1,841
6,300 6,350 949 949 949 9,300 9,350 1,399 1,399 1,399 12,300 12,350 1,849 1,849 1,849
6,350 6,400 956 956 956 9,350 9,400 1,406 1,406 1,406 12,350 12,400 1,856 1,856 1,856
6,400 6,450 964 964 964 9,400 9,450 1,414 1,414 1,414 12,400 12,450 1,864 1,864 1,864
6,450 6,500 971 971 971 9,450 9,500 1,421 1,421 1,421 12,450 12,500 1,871 1,871 1,871
6,500 6,550 979 979 979 9,500 9,550 1,429 1,429 1,429 12,500 12,550 1,879 1,879 1,879
6,550 6,600 986 986 986 9,550 9,600 1,436 1,436 1,436 12,550 12,600 1,886 1,886 1,886
6,600 6,650 994 994 994 9,600 9,650 1,444 1,444 1,444 12,600 12,650 1,894 1,894 1,894
6,650 6,700 1,001 1,001 1,001 9,650 9,700 1,451 1,451 1,451 12,650 12,700 1,901 1,901 1,901
6,700 6,750 1,009 1,009 1,009 9,700 9,750 1,459 1,459 1,459 12,700 12,750 1,909 1,909 1,909
6,750 6,800 1,016 1,016 1,016 9,750 9,800 1,466 1,466 1,466 12,750 12,800 1,916 1,916 1,916
6,800 6,850 1,024 1,024 1,024 9,800 9,850 1,474 1,474 1,474 12,800 12,850 1,924 1,924 1,924
6,850 6,900 1,031 1,031 1,031 9,850 9,900 1,481 1,481 1,481 12,850 12,900 1,931 1,931 1,931
6,900 6,950 1,039 1,039 1,039 9,900 9,950 1,489 1,489 1,489 12,900 12,950 1,939 1,939 1,939
6,950 7,000 1,046 1,046 1,046 9,950 10,000 1,496 1,496 1,496 12,950 13,000 1,946 1,946 1,946
7,000 10,000 13,000
7,000 7,050 1,054 1,054 1,054 10,000 10,050 1,504 1,504 1,504 13,000 13,050 1,954 1,954 1,954
7,050 7,100 1,061 1,061 1,061 10,050 10,100 1,511 1,511 1,511 13,050 13,100 1,961 1,961 1,961
7,100 7,150 1,069 1,069 1,069 10,100 10,150 1,519 1,519 1,519 13,100 13,150 1,969 1,969 1,969
7,150 7,200 1,076 1,076 1,076 10,150 10,200 1,526 1,526 1,526 13,150 13,200 1,976 1,976 1,976
7,200 7,250 1,084 1,084 1,084 10,200 10,250 1,534 1,534 1,534 13,200 13,250 1,984 1,984 1,984
7,250 7,300 1,091 1,091 1,091 10,250 10,300 1,541 1,541 1,541 13,250 13,300 1,991 1,991 1,991
7,300 7,350 1,099 1,099 1,099 10,300 10,350 1,549 1,549 1,549 13,300 13,350 1,999 1,999 1,999
7,350 7,400 1,106 1,106 1,106 10,350 10,400 1,556 1,556 1,556 13,350 13,400 2,006 2,006 2,006
7,400 7,450 1,114 1,114 1,114 10,400 10,450 1,564 1,564 1,564 13,400 13,450 2,014 2,014 2,014
7,450 7,500 1,121 1,121 1,121 10,450 10,500 1,571 1,571 1,571 13,450 13,500 2,021 2,021 2,021
7,500 7,550 1,129 1,129 1,129 10,500 10,550 1,579 1,579 1,579 13,500 13,550 2,029 2,029 2,029
7,550 7,600 1,136 1,136 1,136 10,550 10,600 1,586 1,586 1,586 13,550 13,600 2,036 2,036 2,036
7,600 7,650 1,144 1,144 1,144 10,600 10,650 1,594 1,594 1,594 13,600 13,650 2,044 2,044 2,044
7,650 7,700 1,151 1,151 1,151 10,650 10,700 1,601 1,601 1,601 13,650 13,700 2,051 2,051 2,051
7,700 7,750 1,159 1,159 1,159 10,700 10,750 1,609 1,609 1,609 13,700 13,750 2,059 2,059 2,059
7,750 7,800 1,166 1,166 1,166 10,750 10,800 1,616 1,616 1,616 13,750 13,800 2,066 2,066 2,066
7,800 7,850 1,174 1,174 1,174 10,800 10,850 1,624 1,624 1,624 13,800 13,850 2,074 2,074 2,074
7,850 7,900 1,181 1,181 1,181 10,850 10,900 1,631 1,631 1,631 13,850 13,900 2,081 2,081 2,081
7,900 7,950 1,189 1,189 1,189 10,900 10,950 1,639 1,639 1,639 13,900 13,950 2,089 2,089 2,089
7,950 8,000 1,196 1,196 1,196 10,950 11,000 1,646 1,646 1,646 13,950 14,000 2,096 2,096 2,096
Continued on next page

Page 20 Instructions for Form 1040NR

1995 Tax Table—Continued
If Form If Form If Form
1040NR, And you are— 1040NR, And you are— 1040NR, And you are—
line 36, is— line 36, is— line 36, is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

14,000 17,000 20,000
14,000 14,050 2,104 2,104 2,104 17,000 17,050 2,554 2,554 2,554 20,000 20,050 3,004 3,004 3,072
14,050 14,100 2,111 2,111 2,111 17,050 17,100 2,561 2,561 2,561 20,050 20,100 3,011 3,011 3,086
14,100 14,150 2,119 2,119 2,119 17,100 17,150 2,569 2,569 2,569 20,100 20,150 3,019 3,019 3,100
14,150 14,200 2,126 2,126 2,126 17,150 17,200 2,576 2,576 2,576 20,150 20,200 3,026 3,026 3,114
14,200 14,250 2,134 2,134 2,134 17,200 17,250 2,584 2,584 2,584 20,200 20,250 3,034 3,034 3,128
14,250 14,300 2,141 2,141 2,141 17,250 17,300 2,591 2,591 2,591 20,250 20,300 3,041 3,041 3,142
14,300 14,350 2,149 2,149 2,149 17,300 17,350 2,599 2,599 2,599 20,300 20,350 3,049 3,049 3,156
14,350 14,400 2,156 2,156 2,156 17,350 17,400 2,606 2,606 2,606 20,350 20,400 3,056 3,056 3,170
14,400 14,450 2,164 2,164 2,164 17,400 17,450 2,614 2,614 2,614 20,400 20,450 3,064 3,064 3,184
14,450 14,500 2,171 2,171 2,171 17,450 17,500 2,621 2,621 2,621 20,450 20,500 3,071 3,071 3,198
14,500 14,550 2,179 2,179 2,179 17,500 17,550 2,629 2,629 2,629 20,500 20,550 3,079 3,079 3,212
14,550 14,600 2,186 2,186 2,186 17,550 17,600 2,636 2,636 2,636 20,550 20,600 3,086 3,086 3,226
14,600 14,650 2,194 2,194 2,194 17,600 17,650 2,644 2,644 2,644 20,600 20,650 3,094 3,094 3,240
14,650 14,700 2,201 2,201 2,201 17,650 17,700 2,651 2,651 2,651 20,650 20,700 3,101 3,101 3,254
14,700 14,750 2,209 2,209 2,209 17,700 17,750 2,659 2,659 2,659 20,700 20,750 3,109 3,109 3,268
14,750 14,800 2,216 2,216 2,216 17,750 17,800 2,666 2,666 2,666 20,750 20,800 3,116 3,116 3,282
14,800 14,850 2,224 2,224 2,224 17,800 17,850 2,674 2,674 2,674 20,800 20,850 3,124 3,124 3,296
14,850 14,900 2,231 2,231 2,231 17,850 17,900 2,681 2,681 2,681 20,850 20,900 3,131 3,131 3,310
14,900 14,950 2,239 2,239 2,239 17,900 17,950 2,689 2,689 2,689 20,900 20,950 3,139 3,139 3,324
14,950 15,000 2,246 2,246 2,246 17,950 18,000 2,696 2,696 2,696 20,950 21,000 3,146 3,146 3,338
15,000 18,000 21,000
15,000 15,050 2,254 2,254 2,254 18,000 18,050 2,704 2,704 2,704 21,000 21,050 3,154 3,154 3,352
15,050 15,100 2,261 2,261 2,261 18,050 18,100 2,711 2,711 2,711 21,050 21,100 3,161 3,161 3,366
15,100 15,150 2,269 2,269 2,269 18,100 18,150 2,719 2,719 2,719 21,100 21,150 3,169 3,169 3,380
15,150 15,200 2,276 2,276 2,276 18,150 18,200 2,726 2,726 2,726 21,150 21,200 3,176 3,176 3,394
15,200 15,250 2,284 2,284 2,284 18,200 18,250 2,734 2,734 2,734 21,200 21,250 3,184 3,184 3,408
15,250 15,300 2,291 2,291 2,291 18,250 18,300 2,741 2,741 2,741 21,250 21,300 3,191 3,191 3,422
15,300 15,350 2,299 2,299 2,299 18,300 18,350 2,749 2,749 2,749 21,300 21,350 3,199 3,199 3,436
15,350 15,400 2,306 2,306 2,306 18,350 18,400 2,756 2,756 2,756 21,350 21,400 3,206 3,206 3,450
15,400 15,450 2,314 2,314 2,314 18,400 18,450 2,764 2,764 2,764 21,400 21,450 3,214 3,214 3,464
15,450 15,500 2,321 2,321 2,321 18,450 18,500 2,771 2,771 2,771 21,450 21,500 3,221 3,221 3,478
15,500 15,550 2,329 2,329 2,329 18,500 18,550 2,779 2,779 2,779 21,500 21,550 3,229 3,229 3,492
15,550 15,600 2,336 2,336 2,336 18,550 18,600 2,786 2,786 2,786 21,550 21,600 3,236 3,236 3,506
15,600 15,650 2,344 2,344 2,344 18,600 18,650 2,794 2,794 2,794 21,600 21,650 3,244 3,244 3,520
15,650 15,700 2,351 2,351 2,351 18,650 18,700 2,801 2,801 2,801 21,650 21,700 3,251 3,251 3,534
15,700 15,750 2,359 2,359 2,359 18,700 18,750 2,809 2,809 2,809 21,700 21,750 3,259 3,259 3,548
15,750 15,800 2,366 2,366 2,366 18,750 18,800 2,816 2,816 2,816 21,750 21,800 3,266 3,266 3,562
15,800 15,850 2,374 2,374 2,374 18,800 18,850 2,824 2,824 2,824 21,800 21,850 3,274 3,274 3,576
15,850 15,900 2,381 2,381 2,381 18,850 18,900 2,831 2,831 2,831 21,850 21,900 3,281 3,281 3,590
15,900 15,950 2,389 2,389 2,389 18,900 18,950 2,839 2,839 2,839 21,900 21,950 3,289 3,289 3,604
15,950 16,000 2,396 2,396 2,396 18,950 19,000 2,846 2,846 2,846 21,950 22,000 3,296 3,296 3,618
16,000 19,000 22,000
16,000 16,050 2,404 2,404 2,404 19,000 19,050 2,854 2,854 2,854 22,000 22,050 3,304 3,304 3,632
16,050 16,100 2,411 2,411 2,411 19,050 19,100 2,861 2,861 2,861 22,050 22,100 3,311 3,311 3,646
16,100 16,150 2,419 2,419 2,419 19,100 19,150 2,869 2,869 2,869 22,100 22,150 3,319 3,319 3,660
16,150 16,200 2,426 2,426 2,426 19,150 19,200 2,876 2,876 2,876 22,150 22,200 3,326 3,326 3,674
16,200 16,250 2,434 2,434 2,434 19,200 19,250 2,884 2,884 2,884 22,200 22,250 3,334 3,334 3,688
16,250 16,300 2,441 2,441 2,441 19,250 19,300 2,891 2,891 2,891 22,250 22,300 3,341 3,341 3,702
16,300 16,350 2,449 2,449 2,449 19,300 19,350 2,899 2,899 2,899 22,300 22,350 3,349 3,349 3,716
16,350 16,400 2,456 2,456 2,456 19,350 19,400 2,906 2,906 2,906 22,350 22,400 3,356 3,356 3,730
16,400 16,450 2,464 2,464 2,464 19,400 19,450 2,914 2,914 2,914 22,400 22,450 3,364 3,364 3,744
16,450 16,500 2,471 2,471 2,471 19,450 19,500 2,921 2,921 2,921 22,450 22,500 3,371 3,371 3,758
16,500 16,550 2,479 2,479 2,479 19,500 19,550 2,929 2,929 2,932 22,500 22,550 3,379 3,379 3,772
16,550 16,600 2,486 2,486 2,486 19,550 19,600 2,936 2,936 2,946 22,550 22,600 3,386 3,386 3,786
16,600 16,650 2,494 2,494 2,494 19,600 19,650 2,944 2,944 2,960 22,600 22,650 3,394 3,394 3,800
16,650 16,700 2,501 2,501 2,501 19,650 19,700 2,951 2,951 2,974 22,650 22,700 3,401 3,401 3,814
16,700 16,750 2,509 2,509 2,509 19,700 19,750 2,959 2,959 2,988 22,700 22,750 3,409 3,409 3,828
16,750 16,800 2,516 2,516 2,516 19,750 19,800 2,966 2,966 3,002 22,750 22,800 3,416 3,416 3,842
16,800 16,850 2,524 2,524 2,524 19,800 19,850 2,974 2,974 3,016 22,800 22,850 3,424 3,424 3,856
16,850 16,900 2,531 2,531 2,531 19,850 19,900 2,981 2,981 3,030 22,850 22,900 3,431 3,431 3,870
16,900 16,950 2,539 2,539 2,539 19,900 19,950 2,989 2,989 3,044 22,900 22,950 3,439 3,439 3,884
16,950 17,000 2,546 2,546 2,546 19,950 20,000 2,996 2,996 3,058 22,950 23,000 3,446 3,446 3,898
Continued on next page

Instructions for Form 1040NR Page 21

1995 Tax Table—Continued
If Form If Form If Form
1040NR, And you are— 1040NR, And you are— 1040NR, And you are—
line 36, is— line 36, is— line 36, is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

23,000 26,000 29,000
23,000 23,050 3,454 3,454 3,912 26,000 26,050 4,252 3,904 4,752 29,000 29,050 5,092 4,354 5,592
23,050 23,100 3,461 3,461 3,926 26,050 26,100 4,266 3,911 4,766 29,050 29,100 5,106 4,361 5,606
23,100 23,150 3,469 3,469 3,940 26,100 26,150 4,280 3,919 4,780 29,100 29,150 5,120 4,369 5,620
23,150 23,200 3,476 3,476 3,954 26,150 26,200 4,294 3,926 4,794 29,150 29,200 5,134 4,376 5,634
23,200 23,250 3,484 3,484 3,968 26,200 26,250 4,308 3,934 4,808 29,200 29,250 5,148 4,384 5,648
23,250 23,300 3,491 3,491 3,982 26,250 26,300 4,322 3,941 4,822 29,250 29,300 5,162 4,391 5,662
23,300 23,350 3,499 3,499 3,996 26,300 26,350 4,336 3,949 4,836 29,300 29,350 5,176 4,399 5,676
23,350 23,400 3,510 3,506 4,010 26,350 26,400 4,350 3,956 4,850 29,350 29,400 5,190 4,406 5,690
23,400 23,450 3,524 3,514 4,024 26,400 26,450 4,364 3,964 4,864 29,400 29,450 5,204 4,414 5,704
23,450 23,500 3,538 3,521 4,038 26,450 26,500 4,378 3,971 4,878 29,450 29,500 5,218 4,421 5,718
23,500 23,550 3,552 3,529 4,052 26,500 26,550 4,392 3,979 4,892 29,500 29,550 5,232 4,429 5,732
23,550 23,600 3,566 3,536 4,066 26,550 26,600 4,406 3,986 4,906 29,550 29,600 5,246 4,436 5,746
23,600 23,650 3,580 3,544 4,080 26,600 26,650 4,420 3,994 4,920 29,600 29,650 5,260 4,444 5,760
23,650 23,700 3,594 3,551 4,094 26,650 26,700 4,434 4,001 4,934 29,650 29,700 5,274 4,451 5,774
23,700 23,750 3,608 3,559 4,108 26,700 26,750 4,448 4,009 4,948 29,700 29,750 5,288 4,459 5,788
23,750 23,800 3,622 3,566 4,122 26,750 26,800 4,462 4,016 4,962 29,750 29,800 5,302 4,466 5,802
23,800 23,850 3,636 3,574 4,136 26,800 26,850 4,476 4,024 4,976 29,800 29,850 5,316 4,474 5,816
23,850 23,900 3,650 3,581 4,150 26,850 26,900 4,490 4,031 4,990 29,850 29,900 5,330 4,481 5,830
23,900 23,950 3,664 3,589 4,164 26,900 26,950 4,504 4,039 5,004 29,900 29,950 5,344 4,489 5,844
23,950 24,000 3,678 3,596 4,178 26,950 27,000 4,518 4,046 5,018 29,950 30,000 5,358 4,496 5,858
24,000 27,000 30,000
24,000 24,050 3,692 3,604 4,192 27,000 27,050 4,532 4,054 5,032 30,000 30,050 5,372 4,504 5,872
24,050 24,100 3,706 3,611 4,206 27,050 27,100 4,546 4,061 5,046 30,050 30,100 5,386 4,511 5,886
24,100 24,150 3,720 3,619 4,220 27,100 27,150 4,560 4,069 5,060 30,100 30,150 5,400 4,519 5,900
24,150 24,200 3,734 3,626 4,234 27,150 27,200 4,574 4,076 5,074 30,150 30,200 5,414 4,526 5,914
24,200 24,250 3,748 3,634 4,248 27,200 27,250 4,588 4,084 5,088 30,200 30,250 5,428 4,534 5,928
24,250 24,300 3,762 3,641 4,262 27,250 27,300 4,602 4,091 5,102 30,250 30,300 5,442 4,541 5,942
24,300 24,350 3,776 3,649 4,276 27,300 27,350 4,616 4,099 5,116 30,300 30,350 5,456 4,549 5,956
24,350 24,400 3,790 3,656 4,290 27,350 27,400 4,630 4,106 5,130 30,350 30,400 5,470 4,556 5,970
24,400 24,450 3,804 3,664 4,304 27,400 27,450 4,644 4,114 5,144 30,400 30,450 5,484 4,564 5,984
24,450 24,500 3,818 3,671 4,318 27,450 27,500 4,658 4,121 5,158 30,450 30,500 5,498 4,571 5,998
24,500 24,550 3,832 3,679 4,332 27,500 27,550 4,672 4,129 5,172 30,500 30,550 5,512 4,579 6,012
24,550 24,600 3,846 3,686 4,346 27,550 27,600 4,686 4,136 5,186 30,550 30,600 5,526 4,586 6,026
24,600 24,650 3,860 3,694 4,360 27,600 27,650 4,700 4,144 5,200 30,600 30,650 5,540 4,594 6,040
24,650 24,700 3,874 3,701 4,374 27,650 27,700 4,714 4,151 5,214 30,650 30,700 5,554 4,601 6,054
24,700 24,750 3,888 3,709 4,388 27,700 27,750 4,728 4,159 5,228 30,700 30,750 5,568 4,609 6,068
24,750 24,800 3,902 3,716 4,402 27,750 27,800 4,742 4,166 5,242 30,750 30,800 5,582 4,616 6,082
24,800 24,850 3,916 3,724 4,416 27,800 27,850 4,756 4,174 5,256 30,800 30,850 5,596 4,624 6,096
24,850 24,900 3,930 3,731 4,430 27,850 27,900 4,770 4,181 5,270 30,850 30,900 5,610 4,631 6,110
24,900 24,950 3,944 3,739 4,444 27,900 27,950 4,784 4,189 5,284 30,900 30,950 5,624 4,639 6,124
24,950 25,000 3,958 3,746 4,458 27,950 28,000 4,798 4,196 5,298 30,950 31,000 5,638 4,646 6,138
25,000 28,000 31,000
25,000 25,050 3,972 3,754 4,472 28,000 28,050 4,812 4,204 5,312 31,000 31,050 5,652 4,654 6,152
25,050 25,100 3,986 3,761 4,486 28,050 28,100 4,826 4,211 5,326 31,050 31,100 5,666 4,661 6,166
25,100 25,150 4,000 3,769 4,500 28,100 28,150 4,840 4,219 5,340 31,100 31,150 5,680 4,669 6,180
25,150 25,200 4,014 3,776 4,514 28,150 28,200 4,854 4,226 5,354 31,150 31,200 5,694 4,676 6,194
25,200 25,250 4,028 3,784 4,528 28,200 28,250 4,868 4,234 5,368 31,200 31,250 5,708 4,684 6,208
25,250 25,300 4,042 3,791 4,542 28,250 28,300 4,882 4,241 5,382 31,250 31,300 5,722 4,691 6,222
25,300 25,350 4,056 3,799 4,556 28,300 28,350 4,896 4,249 5,396 31,300 31,350 5,736 4,699 6,236
25,350 25,400 4,070 3,806 4,570 28,350 28,400 4,910 4,256 5,410 31,350 31,400 5,750 4,706 6,250
25,400 25,450 4,084 3,814 4,584 28,400 28,450 4,924 4,264 5,424 31,400 31,450 5,764 4,714 6,264
25,450 25,500 4,098 3,821 4,598 28,450 28,500 4,938 4,271 5,438 31,450 31,500 5,778 4,721 6,278
25,500 25,550 4,112 3,829 4,612 28,500 28,550 4,952 4,279 5,452 31,500 31,550 5,792 4,729 6,292
25,550 25,600 4,126 3,836 4,626 28,550 28,600 4,966 4,286 5,466 31,550 31,600 5,806 4,736 6,306
25,600 25,650 4,140 3,844 4,640 28,600 28,650 4,980 4,294 5,480 31,600 31,650 5,820 4,744 6,320
25,650 25,700 4,154 3,851 4,654 28,650 28,700 4,994 4,301 5,494 31,650 31,700 5,834 4,751 6,334
25,700 25,750 4,168 3,859 4,668 28,700 28,750 5,008 4,309 5,508 31,700 31,750 5,848 4,759 6,348
25,750 25,800 4,182 3,866 4,682 28,750 28,800 5,022 4,316 5,522 31,750 31,800 5,862 4,766 6,362
25,800 25,850 4,196 3,874 4,696 28,800 28,850 5,036 4,324 5,536 31,800 31,850 5,876 4,774 6,376
25,850 25,900 4,210 3,881 4,710 28,850 28,900 5,050 4,331 5,550 31,850 31,900 5,890 4,781 6,390
25,900 25,950 4,224 3,889 4,724 28,900 28,950 5,064 4,339 5,564 31,900 31,950 5,904 4,789 6,404
25,950 26,000 4,238 3,896 4,738 28,950 29,000 5,078 4,346 5,578 31,950 32,000 5,918 4,796 6,418
Continued on next page

Page 22 Instructions for Form 1040NR

1995 Tax Table—Continued
If Form If Form If Form
1040NR, And you are— 1040NR, And you are— 1040NR, And you are—
line 36, is— line 36, is— line 36, is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

32,000 35,000 38,000

32,000 32,050 5,932 4,804 6,432 35,000 35,050 6,772 5,254 7,272 38,000 38,050 7,612 5,704 8,112
32,050 32,100 5,946 4,811 6,446 35,050 35,100 6,786 5,261 7,286 38,050 38,100 7,626 5,711 8,126
32,100 32,150 5,960 4,819 6,460 35,100 35,150 6,800 5,269 7,300 38,100 38,150 7,640 5,719 8,140
32,150 32,200 5,974 4,826 6,474 35,150 35,200 6,814 5,276 7,314 38,150 38,200 7,654 5,726 8,154
32,200 32,250 5,988 4,834 6,488 35,200 35,250 6,828 5,284 7,328 38,200 38,250 7,668 5,734 8,168
32,250 32,300 6,002 4,841 6,502 35,250 35,300 6,842 5,291 7,342 38,250 38,300 7,682 5,741 8,182
32,300 32,350 6,016 4,849 6,516 35,300 35,350 6,856 5,299 7,356 38,300 38,350 7,696 5,749 8,196
32,350 32,400 6,030 4,856 6,530 35,350 35,400 6,870 5,306 7,370 38,350 38,400 7,710 5,756 8,210
32,400 32,450 6,044 4,864 6,544 35,400 35,450 6,884 5,314 7,384 38,400 38,450 7,724 5,764 8,224
32,450 32,500 6,058 4,871 6,558 35,450 35,500 6,898 5,321 7,398 38,450 38,500 7,738 5,771 8,238
32,500 32,550 6,072 4,879 6,572 35,500 35,550 6,912 5,329 7,412 38,500 38,550 7,752 5,779 8,252
32,550 32,600 6,086 4,886 6,586 35,550 35,600 6,926 5,336 7,426 38,550 38,600 7,766 5,786 8,266
32,600 32,650 6,100 4,894 6,600 35,600 35,650 6,940 5,344 7,440 38,600 38,650 7,780 5,794 8,280
32,650 32,700 6,114 4,901 6,614 35,650 35,700 6,954 5,351 7,454 38,650 38,700 7,794 5,801 8,294
32,700 32,750 6,128 4,909 6,628 35,700 35,750 6,968 5,359 7,468 38,700 38,750 7,808 5,809 8,308
32,750 32,800 6,142 4,916 6,642 35,750 35,800 6,982 5,366 7,482 38,750 38,800 7,822 5,816 8,322
32,800 32,850 6,156 4,924 6,656 35,800 35,850 6,996 5,374 7,496 38,800 38,850 7,836 5,824 8,336
32,850 32,900 6,170 4,931 6,670 35,850 35,900 7,010 5,381 7,510 38,850 38,900 7,850 5,831 8,350
32,900 32,950 6,184 4,939 6,684 35,900 35,950 7,024 5,389 7,524 38,900 38,950 7,864 5,839 8,364
32,950 33,000 6,198 4,946 6,698 35,950 36,000 7,038 5,396 7,538 38,950 39,000 7,878 5,846 8,378

33,000 36,000 39,000

33,000 33,050 6,212 4,954 6,712 36,000 36,050 7,052 5,404 7,552 39,000 39,050 7,892 5,857 8,392
33,050 33,100 6,226 4,961 6,726 36,050 36,100 7,066 5,411 7,566 39,050 39,100 7,906 5,871 8,406
33,100 33,150 6,240 4,969 6,740 36,100 36,150 7,080 5,419 7,580 39,100 39,150 7,920 5,885 8,420
33,150 33,200 6,254 4,976 6,754 36,150 36,200 7,094 5,426 7,594 39,150 39,200 7,934 5,899 8,434
33,200 33,250 6,268 4,984 6,768 36,200 36,250 7,108 5,434 7,608 39,200 39,250 7,948 5,913 8,448
33,250 33,300 6,282 4,991 6,782 36,250 36,300 7,122 5,441 7,622 39,250 39,300 7,962 5,927 8,462
33,300 33,350 6,296 4,999 6,796 36,300 36,350 7,136 5,449 7,636 39,300 39,350 7,976 5,941 8,476
33,350 33,400 6,310 5,006 6,810 36,350 36,400 7,150 5,456 7,650 39,350 39,400 7,990 5,955 8,490
33,400 33,450 6,324 5,014 6,824 36,400 36,450 7,164 5,464 7,664 39,400 39,450 8,004 5,969 8,504
33,450 33,500 6,338 5,021 6,838 36,450 36,500 7,178 5,471 7,678 39,450 39,500 8,018 5,983 8,518
33,500 33,550 6,352 5,029 6,852 36,500 36,550 7,192 5,479 7,692 39,500 39,550 8,032 5,997 8,532
33,550 33,600 6,366 5,036 6,866 36,550 36,600 7,206 5,486 7,706 39,550 39,600 8,046 6,011 8,546
33,600 33,650 6,380 5,044 6,880 36,600 36,650 7,220 5,494 7,720 39,600 39,650 8,060 6,025 8,560
33,650 33,700 6,394 5,051 6,894 36,650 36,700 7,234 5,501 7,734 39,650 39,700 8,074 6,039 8,574
33,700 33,750 6,408 5,059 6,908 36,700 36,750 7,248 5,509 7,748 39,700 39,750 8,088 6,053 8,588
33,750 33,800 6,422 5,066 6,922 36,750 36,800 7,262 5,516 7,762 39,750 39,800 8,102 6,067 8,602
33,800 33,850 6,436 5,074 6,936 36,800 36,850 7,276 5,524 7,776 39,800 39,850 8,116 6,081 8,616
33,850 33,900 6,450 5,081 6,950 36,850 36,900 7,290 5,531 7,790 39,850 39,900 8,130 6,095 8,630
33,900 33,950 6,464 5,089 6,964 36,900 36,950 7,304 5,539 7,804 39,900 39,950 8,144 6,109 8,644
33,950 34,000 6,478 5,096 6,978 36,950 37,000 7,318 5,546 7,818 39,950 40,000 8,158 6,123 8,658
34,000 37,000 40,000
34,000 34,050 6,492 5,104 6,992 37,000 37,050 7,332 5,554 7,832 40,000 40,050 8,172 6,137 8,672
34,050 34,100 6,506 5,111 7,006 37,050 37,100 7,346 5,561 7,846 40,050 40,100 8,186 6,151 8,686
34,100 34,150 6,520 5,119 7,020 37,100 37,150 7,360 5,569 7,860 40,100 40,150 8,200 6,165 8,700
34,150 34,200 6,534 5,126 7,034 37,150 37,200 7,374 5,576 7,874 40,150 40,200 8,214 6,179 8,714
34,200 34,250 6,548 5,134 7,048 37,200 37,250 7,388 5,584 7,888 40,200 40,250 8,228 6,193 8,728
34,250 34,300 6,562 5,141 7,062 37,250 37,300 7,402 5,591 7,902 40,250 40,300 8,242 6,207 8,742
34,300 34,350 6,576 5,149 7,076 37,300 37,350 7,416 5,599 7,916 40,300 40,350 8,256 6,221 8,756
34,350 34,400 6,590 5,156 7,090 37,350 37,400 7,430 5,606 7,930 40,350 40,400 8,270 6,235 8,770
34,400 34,450 6,604 5,164 7,104 37,400 37,450 7,444 5,614 7,944 40,400 40,450 8,284 6,249 8,784
34,450 34,500 6,618 5,171 7,118 37,450 37,500 7,458 5,621 7,958 40,450 40,500 8,298 6,263 8,798
34,500 34,550 6,632 5,179 7,132 37,500 37,550 7,472 5,629 7,972 40,500 40,550 8,312 6,277 8,812
34,550 34,600 6,646 5,186 7,146 37,550 37,600 7,486 5,636 7,986 40,550 40,600 8,326 6,291 8,826
34,600 34,650 6,660 5,194 7,160 37,600 37,650 7,500 5,644 8,000 40,600 40,650 8,340 6,305 8,840
34,650 34,700 6,674 5,201 7,174 37,650 37,700 7,514 5,651 8,014 40,650 40,700 8,354 6,319 8,854
34,700 34,750 6,688 5,209 7,188 37,700 37,750 7,528 5,659 8,028 40,700 40,750 8,368 6,333 8,868
34,750 34,800 6,702 5,216 7,202 37,750 37,800 7,542 5,666 8,042 40,750 40,800 8,382 6,347 8,882
34,800 34,850 6,716 5,224 7,216 37,800 37,850 7,556 5,674 8,056 40,800 40,850 8,396 6,361 8,896
34,850 34,900 6,730 5,231 7,230 37,850 37,900 7,570 5,681 8,070 40,850 40,900 8,410 6,375 8,910
34,900 34,950 6,744 5,239 7,244 37,900 37,950 7,584 5,689 8,084 40,900 40,950 8,424 6,389 8,924
34,950 35,000 6,758 5,246 7,258 37,950 38,000 7,598 5,696 8,098 40,950 41,000 8,438 6,403 8,938
Continued on next page

Instructions for Form 1040NR Page 23

1995 Tax Table—Continued
If Form If Form If Form
1040NR, And you are— 1040NR, And you are— 1040NR, And you are—
line 36, is— line 36, is— line 36, is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

41,000 44,000 47,000
41,000 41,050 8,452 6,417 8,952 44,000 44,050 9,292 7,257 9,792 47,000 47,050 10,132 8,097 10,632
41,050 41,100 8,466 6,431 8,966 44,050 44,100 9,306 7,271 9,806 47,050 47,100 10,146 8,111 10,646
41,100 41,150 8,480 6,445 8,980 44,100 44,150 9,320 7,285 9,820 47,100 47,150 10,160 8,125 10,660
41,150 41,200 8,494 6,459 8,994 44,150 44,200 9,334 7,299 9,834 47,150 47,200 10,174 8,139 10,676
41,200 41,250 8,508 6,473 9,008 44,200 44,250 9,348 7,313 9,848 47,200 47,250 10,188 8,153 10,691
41,250 41,300 8,522 6,487 9,022 44,250 44,300 9,362 7,327 9,862 47,250 47,300 10,202 8,167 10,707
41,300 41,350 8,536 6,501 9,036 44,300 44,350 9,376 7,341 9,876 47,300 47,350 10,216 8,181 10,722
41,350 41,400 8,550 6,515 9,050 44,350 44,400 9,390 7,355 9,890 47,350 47,400 10,230 8,195 10,738
41,400 41,450 8,564 6,529 9,064 44,400 44,450 9,404 7,369 9,904 47,400 47,450 10,244 8,209 10,753
41,450 41,500 8,578 6,543 9,078 44,450 44,500 9,418 7,383 9,918 47,450 47,500 10,258 8,223 10,769
41,500 41,550 8,592 6,557 9,092 44,500 44,550 9,432 7,397 9,932 47,500 47,550 10,272 8,237 10,784
41,550 41,600 8,606 6,571 9,106 44,550 44,600 9,446 7,411 9,946 47,550 47,600 10,286 8,251 10,800
41,600 41,650 8,620 6,585 9,120 44,600 44,650 9,460 7,425 9,960 47,600 47,650 10,300 8,265 10,815
41,650 41,700 8,634 6,599 9,134 44,650 44,700 9,474 7,439 9,974 47,650 47,700 10,314 8,279 10,831
41,700 41,750 8,648 6,613 9,148 44,700 44,750 9,488 7,453 9,988 47,700 47,750 10,328 8,293 10,846
41,750 41,800 8,662 6,627 9,162 44,750 44,800 9,502 7,467 10,002 47,750 47,800 10,342 8,307 10,862
41,800 41,850 8,676 6,641 9,176 44,800 44,850 9,516 7,481 10,016 47,800 47,850 10,356 8,321 10,877
41,850 41,900 8,690 6,655 9,190 44,850 44,900 9,530 7,495 10,030 47,850 47,900 10,370 8,335 10,893
41,900 41,950 8,704 6,669 9,204 44,900 44,950 9,544 7,509 10,044 47,900 47,950 10,384 8,349 10,908
41,950 42,000 8,718 6,683 9,218 44,950 45,000 9,558 7,523 10,058 47,950 48,000 10,398 8,363 10,924
42,000 45,000 48,000
42,000 42,050 8,732 6,697 9,232 45,000 45,050 9,572 7,537 10,072 48,000 48,050 10,412 8,377 10,939
42,050 42,100 8,746 6,711 9,246 45,050 45,100 9,586 7,551 10,086 48,050 48,100 10,426 8,391 10,955
42,100 42,150 8,760 6,725 9,260 45,100 45,150 9,600 7,565 10,100 48,100 48,150 10,440 8,405 10,970
42,150 42,200 8,774 6,739 9,274 45,150 45,200 9,614 7,579 10,114 48,150 48,200 10,454 8,419 10,986
42,200 42,250 8,788 6,753 9,288 45,200 45,250 9,628 7,593 10,128 48,200 48,250 10,468 8,433 11,001
42,250 42,300 8,802 6,767 9,302 45,250 45,300 9,642 7,607 10,142 48,250 48,300 10,482 8,447 11,017
42,300 42,350 8,816 6,781 9,316 45,300 45,350 9,656 7,621 10,156 48,300 48,350 10,496 8,461 11,032
42,350 42,400 8,830 6,795 9,330 45,350 45,400 9,670 7,635 10,170 48,350 48,400 10,510 8,475 11,048
42,400 42,450 8,844 6,809 9,344 45,400 45,450 9,684 7,649 10,184 48,400 48,450 10,524 8,489 11,063
42,450 42,500 8,858 6,823 9,358 45,450 45,500 9,698 7,663 10,198 48,450 48,500 10,538 8,503 11,079
42,500 42,550 8,872 6,837 9,372 45,500 45,550 9,712 7,677 10,212 48,500 48,550 10,552 8,517 11,094
42,550 42,600 8,886 6,851 9,386 45,550 45,600 9,726 7,691 10,226 48,550 48,600 10,566 8,531 11,110
42,600 42,650 8,900 6,865 9,400 45,600 45,650 9,740 7,705 10,240 48,600 48,650 10,580 8,545 11,125
42,650 42,700 8,914 6,879 9,414 45,650 45,700 9,754 7,719 10,254 48,650 48,700 10,594 8,559 11,141
42,700 42,750 8,928 6,893 9,428 45,700 45,750 9,768 7,733 10,268 48,700 48,750 10,608 8,573 11,156
42,750 42,800 8,942 6,907 9,442 45,750 45,800 9,782 7,747 10,282 48,750 48,800 10,622 8,587 11,172
42,800 42,850 8,956 6,921 9,456 45,800 45,850 9,796 7,761 10,296 48,800 48,850 10,636 8,601 11,187
42,850 42,900 8,970 6,935 9,470 45,850 45,900 9,810 7,775 10,310 48,850 48,900 10,650 8,615 11,203
42,900 42,950 8,984 6,949 9,484 45,900 45,950 9,824 7,789 10,324 48,900 48,950 10,664 8,629 11,218
42,950 43,000 8,998 6,963 9,498 45,950 46,000 9,838 7,803 10,338 48,950 49,000 10,678 8,643 11,234
43,000 46,000 49,000
43,000 43,050 9,012 6,977 9,512 46,000 46,050 9,852 7,817 10,352 49,000 49,050 10,692 8,657 11,249
43,050 43,100 9,026 6,991 9,526 46,050 46,100 9,866 7,831 10,366 49,050 49,100 10,706 8,671 11,265
43,100 43,150 9,040 7,005 9,540 46,100 46,150 9,880 7,845 10,380 49,100 49,150 10,720 8,685 11,280
43,150 43,200 9,054 7,019 9,554 46,150 46,200 9,894 7,859 10,394 49,150 49,200 10,734 8,699 11,296
43,200 43,250 9,068 7,033 9,568 46,200 46,250 9,908 7,873 10,408 49,200 49,250 10,748 8,713 11,311
43,250 43,300 9,082 7,047 9,582 46,250 46,300 9,922 7,887 10,422 49,250 49,300 10,762 8,727 11,327
43,300 43,350 9,096 7,061 9,596 46,300 46,350 9,936 7,901 10,436 49,300 49,350 10,776 8,741 11,342
43,350 43,400 9,110 7,075 9,610 46,350 46,400 9,950 7,915 10,450 49,350 49,400 10,790 8,755 11,358
43,400 43,450 9,124 7,089 9,624 46,400 46,450 9,964 7,929 10,464 49,400 49,450 10,804 8,769 11,373
43,450 43,500 9,138 7,103 9,638 46,450 46,500 9,978 7,943 10,478 49,450 49,500 10,818 8,783 11,389
43,500 43,550 9,152 7,117 9,652 46,500 46,550 9,992 7,957 10,492 49,500 49,550 10,832 8,797 11,404
43,550 43,600 9,166 7,131 9,666 46,550 46,600 10,006 7,971 10,506 49,550 49,600 10,846 8,811 11,420
43,600 43,650 9,180 7,145 9,680 46,600 46,650 10,020 7,985 10,520 49,600 49,650 10,860 8,825 11,435
43,650 43,700 9,194 7,159 9,694 46,650 46,700 10,034 7,999 10,534 49,650 49,700 10,874 8,839 11,451
43,700 43,750 9,208 7,173 9,708 46,700 46,750 10,048 8,013 10,548 49,700 49,750 10,888 8,853 11,466
43,750 43,800 9,222 7,187 9,722 46,750 46,800 10,062 8,027 10,562 49,750 49,800 10,902 8,867 11,482
43,800 43,850 9,236 7,201 9,736 46,800 46,850 10,076 8,041 10,576 49,800 49,850 10,916 8,881 11,497
43,850 43,900 9,250 7,215 9,750 46,850 46,900 10,090 8,055 10,590 49,850 49,900 10,930 8,895 11,513
43,900 43,950 9,264 7,229 9,764 46,900 46,950 10,104 8,069 10,604 49,900 49,950 10,944 8,909 11,528
43,950 44,000 9,278 7,243 9,778 46,950 47,000 10,118 8,083 10,618 49,950 50,000 10,958 8,923 11,544
Continued on next page

Page 24 Instructions for Form 1040NR

1995 Tax Table—Continued
If Form If Form If Form
1040NR, And you are— 1040NR, And you are— 1040NR, And you are—
line 36, is— line 36, is— line 36, is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

50,000 53,000 56,000
50,000 50,050 10,972 8,937 11,559 53,000 53,050 11,812 9,777 12,489 56,000 56,050 12,652 10,617 13,419
50,050 50,100 10,986 8,951 11,575 53,050 53,100 11,826 9,791 12,505 56,050 56,100 12,666 10,631 13,435
50,100 50,150 11,000 8,965 11,590 53,100 53,150 11,840 9,805 12,520 56,100 56,150 12,680 10,645 13,450
50,150 50,200 11,014 8,979 11,606 53,150 53,200 11,854 9,819 12,536 56,150 56,200 12,694 10,659 13,466
50,200 50,250 11,028 8,993 11,621 53,200 53,250 11,868 9,833 12,551 56,200 56,250 12,708 10,673 13,481
50,250 50,300 11,042 9,007 11,637 53,250 53,300 11,882 9,847 12,567 56,250 56,300 12,722 10,687 13,497
50,300 50,350 11,056 9,021 11,652 53,300 53,350 11,896 9,861 12,582 56,300 56,350 12,736 10,701 13,512
50,350 50,400 11,070 9,035 11,668 53,350 53,400 11,910 9,875 12,598 56,350 56,400 12,750 10,715 13,528
50,400 50,450 11,084 9,049 11,683 53,400 53,450 11,924 9,889 12,613 56,400 56,450 12,764 10,729 13,543
50,450 50,500 11,098 9,063 11,699 53,450 53,500 11,938 9,903 12,629 56,450 56,500 12,778 10,743 13,559
50,500 50,550 11,112 9,077 11,714 53,500 53,550 11,952 9,917 12,644 56,500 56,550 12,792 10,757 13,574
50,550 50,600 11,126 9,091 11,730 53,550 53,600 11,966 9,931 12,660 56,550 56,600 12,806 10,771 13,590
50,600 50,650 11,140 9,105 11,745 53,600 53,650 11,980 9,945 12,675 56,600 56,650 12,822 10,785 13,605
50,650 50,700 11,154 9,119 11,761 53,650 53,700 11,994 9,959 12,691 56,650 56,700 12,837 10,799 13,621
50,700 50,750 11,168 9,133 11,776 53,700 53,750 12,008 9,973 12,706 56,700 56,750 12,853 10,813 13,636
50,750 50,800 11,182 9,147 11,792 53,750 53,800 12,022 9,987 12,722 56,750 56,800 12,868 10,827 13,652
50,800 50,850 11,196 9,161 11,807 53,800 53,850 12,036 10,001 12,737 56,800 56,850 12,884 10,841 13,667
50,850 50,900 11,210 9,175 11,823 53,850 53,900 12,050 10,015 12,753 56,850 56,900 12,899 10,855 13,683
50,900 50,950 11,224 9,189 11,838 53,900 53,950 12,064 10,029 12,768 56,900 56,950 12,915 10,869 13,698
50,950 51,000 11,238 9,203 11,854 53,950 54,000 12,078 10,043 12,784 56,950 57,000 12,930 10,883 13,714
51,000 54,000 57,000
51,000 51,050 11,252 9,217 11,869 54,000 54,050 12,092 10,057 12,799 57,000 57,050 12,946 10,897 13,729
51,050 51,100 11,266 9,231 11,885 54,050 54,100 12,106 10,071 12,815 57,050 57,100 12,961 10,911 13,745
51,100 51,150 11,280 9,245 11,900 54,100 54,150 12,120 10,085 12,830 57,100 57,150 12,977 10,925 13,760
51,150 51,200 11,294 9,259 11,916 54,150 54,200 12,134 10,099 12,846 57,150 57,200 12,992 10,939 13,776
51,200 51,250 11,308 9,273 11,931 54,200 54,250 12,148 10,113 12,861 57,200 57,250 13,008 10,953 13,791
51,250 51,300 11,322 9,287 11,947 54,250 54,300 12,162 10,127 12,877 57,250 57,300 13,023 10,967 13,807
51,300 51,350 11,336 9,301 11,962 54,300 54,350 12,176 10,141 12,892 57,300 57,350 13,039 10,981 13,822
51,350 51,400 11,350 9,315 11,978 54,350 54,400 12,190 10,155 12,908 57,350 57,400 13,054 10,995 13,838
51,400 51,450 11,364 9,329 11,993 54,400 54,450 12,204 10,169 12,923 57,400 57,450 13,070 11,009 13,853
51,450 51,500 11,378 9,343 12,009 54,450 54,500 12,218 10,183 12,939 57,450 57,500 13,085 11,023 13,869
51,500 51,550 11,392 9,357 12,024 54,500 54,550 12,232 10,197 12,954 57,500 57,550 13,101 11,037 13,884
51,550 51,600 11,406 9,371 12,040 54,550 54,600 12,246 10,211 12,970 57,550 57,600 13,116 11,051 13,900
51,600 51,650 11,420 9,385 12,055 54,600 54,650 12,260 10,225 12,985 57,600 57,650 13,132 11,065 13,915
51,650 51,700 11,434 9,399 12,071 54,650 54,700 12,274 10,239 13,001 57,650 57,700 13,147 11,079 13,931
51,700 51,750 11,448 9,413 12,086 54,700 54,750 12,288 10,253 13,016 57,700 57,750 13,163 11,093 13,946
51,750 51,800 11,462 9,427 12,102 54,750 54,800 12,302 10,267 13,032 57,750 57,800 13,178 11,107 13,962
51,800 51,850 11,476 9,441 12,117 54,800 54,850 12,316 10,281 13,047 57,800 57,850 13,194 11,121 13,977
51,850 51,900 11,490 9,455 12,133 54,850 54,900 12,330 10,295 13,063 57,850 57,900 13,209 11,135 13,993
51,900 51,950 11,504 9,469 12,148 54,900 54,950 12,344 10,309 13,078 57,900 57,950 13,225 11,149 14,008
51,950 52,000 11,518 9,483 12,164 54,950 55,000 12,358 10,323 13,094 57,950 58,000 13,240 11,163 14,024
52,000 55,000 58,000
52,000 52,050 11,532 9,497 12,179 55,000 55,050 12,372 10,337 13,109 58,000 58,050 13,256 11,177 14,039
52,050 52,100 11,546 9,511 12,195 55,050 55,100 12,386 10,351 13,125 58,050 58,100 13,271 11,191 14,055
52,100 52,150 11,560 9,525 12,210 55,100 55,150 12,400 10,365 13,140 58,100 58,150 13,287 11,205 14,070
52,150 52,200 11,574 9,539 12,226 55,150 55,200 12,414 10,379 13,156 58,150 58,200 13,302 11,219 14,086
52,200 52,250 11,588 9,553 12,241 55,200 55,250 12,428 10,393 13,171 58,200 58,250 13,318 11,233 14,101
52,250 52,300 11,602 9,567 12,257 55,250 55,300 12,442 10,407 13,187 58,250 58,300 13,333 11,247 14,117
52,300 52,350 11,616 9,581 12,272 55,300 55,350 12,456 10,421 13,202 58,300 58,350 13,349 11,261 14,132
52,350 52,400 11,630 9,595 12,288 55,350 55,400 12,470 10,435 13,218 58,350 58,400 13,364 11,275 14,148
52,400 52,450 11,644 9,609 12,303 55,400 55,450 12,484 10,449 13,233 58,400 58,450 13,380 11,289 14,163
52,450 52,500 11,658 9,623 12,319 55,450 55,500 12,498 10,463 13,249 58,450 58,500 13,395 11,303 14,179
52,500 52,550 11,672 9,637 12,334 55,500 55,550 12,512 10,477 13,264 58,500 58,550 13,411 11,317 14,194
52,550 52,600 11,686 9,651 12,350 55,550 55,600 12,526 10,491 13,280 58,550 58,600 13,426 11,331 14,210
52,600 52,650 11,700 9,665 12,365 55,600 55,650 12,540 10,505 13,295 58,600 58,650 13,442 11,345 14,225
52,650 52,700 11,714 9,679 12,381 55,650 55,700 12,554 10,519 13,311 58,650 58,700 13,457 11,359 14,241
52,700 52,750 11,728 9,693 12,396 55,700 55,750 12,568 10,533 13,326 58,700 58,750 13,473 11,373 14,256
52,750 52,800 11,742 9,707 12,412 55,750 55,800 12,582 10,547 13,342 58,750 58,800 13,488 11,387 14,272
52,800 52,850 11,756 9,721 12,427 55,800 55,850 12,596 10,561 13,357 58,800 58,850 13,504 11,401 14,287
52,850 52,900 11,770 9,735 12,443 55,850 55,900 12,610 10,575 13,373 58,850 58,900 13,519 11,415 14,303
52,900 52,950 11,784 9,749 12,458 55,900 55,950 12,624 10,589 13,388 58,900 58,950 13,535 11,429 14,318
52,950 53,000 11,798 9,763 12,474 55,950 56,000 12,638 10,603 13,404 58,950 59,000 13,550 11,443 14,334
Continued on next page

Instructions for Form 1040NR Page 25

1995 Tax Table—Continued
If line 36 If line 36 If line 36
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

59,000 62,000 65,000
59,000 59,050 13,566 11,457 14,349 62,000 62,050 14,496 12,297 15,279 65,000 65,050 15,426 13,137 16,209
59,050 59,100 13,581 11,471 14,365 62,050 62,100 14,511 12,311 15,295 65,050 65,100 15,441 13,151 16,225
59,100 59,150 13,597 11,485 14,380 62,100 62,150 14,527 12,325 15,310 65,100 65,150 15,457 13,165 16,240
59,150 59,200 13,612 11,499 14,396 62,150 62,200 14,542 12,339 15,326 65,150 65,200 15,472 13,179 16,256
59,200 59,250 13,628 11,513 14,411 62,200 62,250 14,558 12,353 15,341 65,200 65,250 15,488 13,193 16,271
59,250 59,300 13,643 11,527 14,427 62,250 62,300 14,573 12,367 15,357 65,250 65,300 15,503 13,207 16,287
59,300 59,350 13,659 11,541 14,442 62,300 62,350 14,589 12,381 15,372 65,300 65,350 15,519 13,221 16,302
59,350 59,400 13,674 11,555 14,458 62,350 62,400 14,604 12,395 15,388 65,350 65,400 15,534 13,235 16,318
59,400 59,450 13,690 11,569 14,473 62,400 62,450 14,620 12,409 15,403 65,400 65,450 15,550 13,249 16,333
59,450 59,500 13,705 11,583 14,489 62,450 62,500 14,635 12,423 15,419 65,450 65,500 15,565 13,263 16,349
59,500 59,550 13,721 11,597 14,504 62,500 62,550 14,651 12,437 15,434 65,500 65,550 15,581 13,277 16,364
59,550 59,600 13,736 11,611 14,520 62,550 62,600 14,666 12,451 15,450 65,550 65,600 15,596 13,291 16,380
59,600 59,650 13,752 11,625 14,535 62,600 62,650 14,682 12,465 15,465 65,600 65,650 15,612 13,305 16,395
59,650 59,700 13,767 11,639 14,551 62,650 62,700 14,697 12,479 15,481 65,650 65,700 15,627 13,319 16,411
59,700 59,750 13,783 11,653 14,566 62,700 62,750 14,713 12,493 15,496 65,700 65,750 15,643 13,333 16,426
59,750 59,800 13,798 11,667 14,582 62,750 62,800 14,728 12,507 15,512 65,750 65,800 15,658 13,347 16,442
59,800 59,850 13,814 11,681 14,597 62,800 62,850 14,744 12,521 15,527 65,800 65,850 15,674 13,361 16,457
59,850 59,900 13,829 11,695 14,613 62,850 62,900 14,759 12,535 15,543 65,850 65,900 15,689 13,375 16,473
59,900 59,950 13,845 11,709 14,628 62,900 62,950 14,775 12,549 15,558 65,900 65,950 15,705 13,389 16,488
59,950 60,000 13,860 11,723 14,644 62,950 63,000 14,790 12,563 15,574 65,950 66,000 15,720 13,403 16,504

60,000 63,000 66,000

60,000 60,050 13,876 11,737 14,659 63,000 63,050 14,806 12,577 15,589 66,000 66,050 15,736 13,417 16,519
60,050 60,100 13,891 11,751 14,675 63,050 63,100 14,821 12,591 15,605 66,050 66,100 15,751 13,431 16,535
60,100 60,150 13,907 11,765 14,690 63,100 63,150 14,837 12,605 15,620 66,100 66,150 15,767 13,445 16,550
60,150 60,200 13,922 11,779 14,706 63,150 63,200 14,852 12,619 15,636 66,150 66,200 15,782 13,459 16,566
60,200 60,250 13,938 11,793 14,721 63,200 63,250 14,868 12,633 15,651 66,200 66,250 15,798 13,473 16,581
60,250 60,300 13,953 11,807 14,737 63,250 63,300 14,883 12,647 15,667 66,250 66,300 15,813 13,487 16,597
60,300 60,350 13,969 11,821 14,752 63,300 63,350 14,899 12,661 15,682 66,300 66,350 15,829 13,501 16,612
60,350 60,400 13,984 11,835 14,768 63,350 63,400 14,914 12,675 15,698 66,350 66,400 15,844 13,515 16,628
60,400 60,450 14,000 11,849 14,783 63,400 63,450 14,930 12,689 15,713 66,400 66,450 15,860 13,529 16,643
60,450 60,500 14,015 11,863 14,799 63,450 63,500 14,945 12,703 15,729 66,450 66,500 15,875 13,543 16,659
60,500 60,550 14,031 11,877 14,814 63,500 63,550 14,961 12,717 15,744 66,500 66,550 15,891 13,557 16,674
60,550 60,600 14,046 11,891 14,830 63,550 63,600 14,976 12,731 15,760 66,550 66,600 15,906 13,571 16,690
60,600 60,650 14,062 11,905 14,845 63,600 63,650 14,992 12,745 15,775 66,600 66,650 15,922 13,585 16,705
60,650 60,700 14,077 11,919 14,861 63,650 63,700 15,007 12,759 15,791 66,650 66,700 15,937 13,599 16,721
60,700 60,750 14,093 11,933 14,876 63,700 63,750 15,023 12,773 15,806 66,700 66,750 15,953 13,613 16,736
60,750 60,800 14,108 11,947 14,892 63,750 63,800 15,038 12,787 15,822 66,750 66,800 15,968 13,627 16,752
60,800 60,850 14,124 11,961 14,907 63,800 63,850 15,054 12,801 15,837 66,800 66,850 15,984 13,641 16,767
60,850 60,900 14,139 11,975 14,923 63,850 63,900 15,069 12,815 15,853 66,850 66,900 15,999 13,655 16,783
60,900 60,950 14,155 11,989 14,938 63,900 63,950 15,085 12,829 15,868 66,900 66,950 16,015 13,669 16,798
60,950 61,000 14,170 12,003 14,954 63,950 64,000 15,100 12,843 15,884 66,950 67,000 16,030 13,683 16,814
61,000 64,000 67,000
61,000 61,050 14,186 12,017 14,969 64,000 64,050 15,116 12,857 15,899 67,000 67,050 16,046 13,697 16,829
61,050 61,100 14,201 12,031 14,985 64,050 64,100 15,131 12,871 15,915 67,050 67,100 16,061 13,711 16,845
61,100 61,150 14,217 12,045 15,000 64,100 64,150 15,147 12,885 15,930 67,100 67,150 16,077 13,725 16,860
61,150 61,200 14,232 12,059 15,016 64,150 64,200 15,162 12,899 15,946 67,150 67,200 16,092 13,739 16,876
61,200 61,250 14,248 12,073 15,031 64,200 64,250 15,178 12,913 15,961 67,200 67,250 16,108 13,753 16,891
61,250 61,300 14,263 12,087 15,047 64,250 64,300 15,193 12,927 15,977 67,250 67,300 16,123 13,767 16,907
61,300 61,350 14,279 12,101 15,062 64,300 64,350 15,209 12,941 15,992 67,300 67,350 16,139 13,781 16,922
61,350 61,400 14,294 12,115 15,078 64,350 64,400 15,224 12,955 16,008 67,350 67,400 16,154 13,795 16,938
61,400 61,450 14,310 12,129 15,093 64,400 64,450 15,240 12,969 16,023 67,400 67,450 16,170 13,809 16,953
61,450 61,500 14,325 12,143 15,109 64,450 64,500 15,255 12,983 16,039 67,450 67,500 16,185 13,823 16,969
61,500 61,550 14,341 12,157 15,124 64,500 64,550 15,271 12,997 16,054 67,500 67,550 16,201 13,837 16,984
61,550 61,600 14,356 12,171 15,140 64,550 64,600 15,286 13,011 16,070 67,550 67,600 16,216 13,851 17,000
61,600 61,650 14,372 12,185 15,155 64,600 64,650 15,302 13,025 16,085 67,600 67,650 16,232 13,865 17,015
61,650 61,700 14,387 12,199 15,171 64,650 64,700 15,317 13,039 16,101 67,650 67,700 16,247 13,879 17,031
61,700 61,750 14,403 12,213 15,186 64,700 64,750 15,333 13,053 16,116 67,700 67,750 16,263 13,893 17,046
61,750 61,800 14,418 12,227 15,202 64,750 64,800 15,348 13,067 16,132 67,750 67,800 16,278 13,907 17,062
61,800 61,850 14,434 12,241 15,217 64,800 64,850 15,364 13,081 16,147 67,800 67,850 16,294 13,921 17,077
61,850 61,900 14,449 12,255 15,233 64,850 64,900 15,379 13,095 16,163 67,850 67,900 16,309 13,935 17,093
61,900 61,950 14,465 12,269 15,248 64,900 64,950 15,395 13,109 16,178 67,900 67,950 16,325 13,949 17,108
61,950 62,000 14,480 12,283 15,264 64,950 65,000 15,410 13,123 16,194 67,950 68,000 16,340 13,963 17,124
Continued on next page

Page 26 Instructions for Form 1040NR

1995 Tax Table—Continued
If line 36 If line 36 If line 36
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

68,000 71,000 74,000
68,000 68,050 16,356 13,977 17,139 71,000 71,050 17,286 14,817 18,069 74,000 74,050 18,216 15,657 19,110
68,050 68,100 16,371 13,991 17,155 71,050 71,100 17,301 14,831 18,085 74,050 74,100 18,231 15,671 19,128
68,100 68,150 16,387 14,005 17,170 71,100 71,150 17,317 14,845 18,100 74,100 74,150 18,247 15,685 19,146
68,150 68,200 16,402 14,019 17,186 71,150 71,200 17,332 14,859 18,116 74,150 74,200 18,262 15,699 19,164
68,200 68,250 16,418 14,033 17,201 71,200 71,250 17,348 14,873 18,131 74,200 74,250 18,278 15,713 19,182
68,250 68,300 16,433 14,047 17,217 71,250 71,300 17,363 14,887 18,147 74,250 74,300 18,293 15,727 19,200
68,300 68,350 16,449 14,061 17,232 71,300 71,350 17,379 14,901 18,162 74,300 74,350 18,309 15,741 19,218
68,350 68,400 16,464 14,075 17,248 71,350 71,400 17,394 14,915 18,178 74,350 74,400 18,324 15,755 19,236
68,400 68,450 16,480 14,089 17,263 71,400 71,450 17,410 14,929 18,193 74,400 74,450 18,340 15,769 19,254
68,450 68,500 16,495 14,103 17,279 71,450 71,500 17,425 14,943 18,209 74,450 74,500 18,355 15,783 19,272
68,500 68,550 16,511 14,117 17,294 71,500 71,550 17,441 14,957 18,224 74,500 74,550 18,371 15,797 19,290
68,550 68,600 16,526 14,131 17,310 71,550 71,600 17,456 14,971 18,240 74,550 74,600 18,386 15,811 19,308
68,600 68,650 16,542 14,145 17,325 71,600 71,650 17,472 14,985 18,255 74,600 74,650 18,402 15,825 19,326
68,650 68,700 16,557 14,159 17,341 71,650 71,700 17,487 14,999 18,271 74,650 74,700 18,417 15,839 19,344
68,700 68,750 16,573 14,173 17,356 71,700 71,750 17,503 15,013 18,286 74,700 74,750 18,433 15,853 19,362
68,750 68,800 16,588 14,187 17,372 71,750 71,800 17,518 15,027 18,302 74,750 74,800 18,448 15,867 19,380
68,800 68,850 16,604 14,201 17,387 71,800 71,850 17,534 15,041 18,318 74,800 74,850 18,464 15,881 19,398
68,850 68,900 16,619 14,215 17,403 71,850 71,900 17,549 15,055 18,336 74,850 74,900 18,479 15,895 19,416
68,900 68,950 16,635 14,229 17,418 71,900 71,950 17,565 15,069 18,354 74,900 74,950 18,495 15,909 19,434
68,950 69,000 16,650 14,243 17,434 71,950 72,000 17,580 15,083 18,372 74,950 75,000 18,510 15,923 19,452

69,000 72,000 75,000

69,000 69,050 16,666 14,257 17,449 72,000 72,050 17,596 15,097 18,390 75,000 75,050 18,526 15,937 19,470
69,050 69,100 16,681 14,271 17,465 72,050 72,100 17,611 15,111 18,408 75,050 75,100 18,541 15,951 19,488
69,100 69,150 16,697 14,285 17,480 72,100 72,150 17,627 15,125 18,426 75,100 75,150 18,557 15,965 19,506
69,150 69,200 16,712 14,299 17,496 72,150 72,200 17,642 15,139 18,444 75,150 75,200 18,572 15,979 19,524
69,200 69,250 16,728 14,313 17,511 72,200 72,250 17,658 15,153 18,462 75,200 75,250 18,588 15,993 19,542
69,250 69,300 16,743 14,327 17,527 72,250 72,300 17,673 15,167 18,480 75,250 75,300 18,603 16,007 19,560
69,300 69,350 16,759 14,341 17,542 72,300 72,350 17,689 15,181 18,498 75,300 75,350 18,619 16,021 19,578
69,350 69,400 16,774 14,355 17,558 72,350 72,400 17,704 15,195 18,516 75,350 75,400 18,634 16,035 19,596
69,400 69,450 16,790 14,369 17,573 72,400 72,450 17,720 15,209 18,534 75,400 75,450 18,650 16,049 19,614
69,450 69,500 16,805 14,383 17,589 72,450 72,500 17,735 15,223 18,552 75,450 75,500 18,665 16,063 19,632
69,500 69,550 16,821 14,397 17,604 72,500 72,550 17,751 15,237 18,570 75,500 75,550 18,681 16,077 19,650
69,550 69,600 16,836 14,411 17,620 72,550 72,600 17,766 15,251 18,588 75,550 75,600 18,696 16,091 19,668
69,600 69,650 16,852 14,425 17,635 72,600 72,650 17,782 15,265 18,606 75,600 75,650 18,712 16,105 19,686
69,650 69,700 16,867 14,439 17,651 72,650 72,700 17,797 15,279 18,624 75,650 75,700 18,727 16,119 19,704
69,700 69,750 16,883 14,453 17,666 72,700 72,750 17,813 15,293 18,642 75,700 75,750 18,743 16,133 19,722
69,750 69,800 16,898 14,467 17,682 72,750 72,800 17,828 15,307 18,660 75,750 75,800 18,758 16,147 19,740
69,800 69,850 16,914 14,481 17,697 72,800 72,850 17,844 15,321 18,678 75,800 75,850 18,774 16,161 19,758
69,850 69,900 16,929 14,495 17,713 72,850 72,900 17,859 15,335 18,696 75,850 75,900 18,789 16,175 19,776
69,900 69,950 16,945 14,509 17,728 72,900 72,950 17,875 15,349 18,714 75,900 75,950 18,805 16,189 19,794
69,950 70,000 16,960 14,523 17,744 72,950 73,000 17,890 15,363 18,732 75,950 76,000 18,820 16,203 19,812
70,000 73,000 76,000
70,000 70,050 16,976 14,537 17,759 73,000 73,050 17,906 15,377 18,750 76,000 76,050 18,836 16,217 19,830
70,050 70,100 16,991 14,551 17,775 73,050 73,100 17,921 15,391 18,768 76,050 76,100 18,851 16,231 19,848
70,100 70,150 17,007 14,565 17,790 73,100 73,150 17,937 15,405 18,786 76,100 76,150 18,867 16,245 19,866
70,150 70,200 17,022 14,579 17,806 73,150 73,200 17,952 15,419 18,804 76,150 76,200 18,882 16,259 19,884
70,200 70,250 17,038 14,593 17,821 73,200 73,250 17,968 15,433 18,822 76,200 76,250 18,898 16,273 19,902
70,250 70,300 17,053 14,607 17,837 73,250 73,300 17,983 15,447 18,840 76,250 76,300 18,913 16,287 19,920
70,300 70,350 17,069 14,621 17,852 73,300 73,350 17,999 15,461 18,858 76,300 76,350 18,929 16,301 19,938
70,350 70,400 17,084 14,635 17,868 73,350 73,400 18,014 15,475 18,876 76,350 76,400 18,944 16,315 19,956
70,400 70,450 17,100 14,649 17,883 73,400 73,450 18,030 15,489 18,894 76,400 76,450 18,960 16,329 19,974
70,450 70,500 17,115 14,663 17,899 73,450 73,500 18,045 15,503 18,912 76,450 76,500 18,975 16,343 19,992
70,500 70,550 17,131 14,677 17,914 73,500 73,550 18,061 15,517 18,930 76,500 76,550 18,991 16,357 20,010
70,550 70,600 17,146 14,691 17,930 73,550 73,600 18,076 15,531 18,948 76,550 76,600 19,006 16,371 20,028
70,600 70,650 17,162 14,705 17,945 73,600 73,650 18,092 15,545 18,966 76,600 76,650 19,022 16,385 20,046
70,650 70,700 17,177 14,719 17,961 73,650 73,700 18,107 15,559 18,984 76,650 76,700 19,037 16,399 20,064
70,700 70,750 17,193 14,733 17,976 73,700 73,750 18,123 15,573 19,002 76,700 76,750 19,053 16,413 20,082
70,750 70,800 17,208 14,747 17,992 73,750 73,800 18,138 15,587 19,020 76,750 76,800 19,068 16,427 20,100
70,800 70,850 17,224 14,761 18,007 73,800 73,850 18,154 15,601 19,038 76,800 76,850 19,084 16,441 20,118
70,850 70,900 17,239 14,775 18,023 73,850 73,900 18,169 15,615 19,056 76,850 76,900 19,099 16,455 20,136
70,900 70,950 17,255 14,789 18,038 73,900 73,950 18,185 15,629 19,074 76,900 76,950 19,115 16,469 20,154
70,950 71,000 17,270 14,803 18,054 73,950 74,000 18,200 15,643 19,092 76,950 77,000 19,130 16,483 20,172
Continued on next page

Instructions for Form 1040NR Page 27

1995 Tax Table—Continued
If line 36 If line 36 If line 36
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

77,000 80,000 83,000
77,000 77,050 19,146 16,497 20,190 80,000 80,050 20,076 17,337 21,270 83,000 83,050 21,006 18,177 22,350
77,050 77,100 19,161 16,511 20,208 80,050 80,100 20,091 17,351 21,288 83,050 83,100 21,021 18,191 22,368
77,100 77,150 19,177 16,525 20,226 80,100 80,150 20,107 17,365 21,306 83,100 83,150 21,037 18,205 22,386
77,150 77,200 19,192 16,539 20,244 80,150 80,200 20,122 17,379 21,324 83,150 83,200 21,052 18,219 22,404
77,200 77,250 19,208 16,553 20,262 80,200 80,250 20,138 17,393 21,342 83,200 83,250 21,068 18,233 22,422
77,250 77,300 19,223 16,567 20,280 80,250 80,300 20,153 17,407 21,360 83,250 83,300 21,083 18,247 22,440
77,300 77,350 19,239 16,581 20,298 80,300 80,350 20,169 17,421 21,378 83,300 83,350 21,099 18,261 22,458
77,350 77,400 19,254 16,595 20,316 80,350 80,400 20,184 17,435 21,396 83,350 83,400 21,114 18,275 22,476
77,400 77,450 19,270 16,609 20,334 80,400 80,450 20,200 17,449 21,414 83,400 83,450 21,130 18,289 22,494
77,450 77,500 19,285 16,623 20,352 80,450 80,500 20,215 17,463 21,432 83,450 83,500 21,145 18,303 22,512
77,500 77,550 19,301 16,637 20,370 80,500 80,550 20,231 17,477 21,450 83,500 83,550 21,161 18,317 22,530
77,550 77,600 19,316 16,651 20,388 80,550 80,600 20,246 17,491 21,468 83,550 83,600 21,176 18,331 22,548
77,600 77,650 19,332 16,665 20,406 80,600 80,650 20,262 17,505 21,486 83,600 83,650 21,192 18,345 22,566
77,650 77,700 19,347 16,679 20,424 80,650 80,700 20,277 17,519 21,504 83,650 83,700 21,207 18,359 22,584
77,700 77,750 19,363 16,693 20,442 80,700 80,750 20,293 17,533 21,522 83,700 83,750 21,223 18,373 22,602
77,750 77,800 19,378 16,707 20,460 80,750 80,800 20,308 17,547 21,540 83,750 83,800 21,238 18,387 22,620
77,800 77,850 19,394 16,721 20,478 80,800 80,850 20,324 17,561 21,558 83,800 83,850 21,254 18,401 22,638
77,850 77,900 19,409 16,735 20,496 80,850 80,900 20,339 17,575 21,576 83,850 83,900 21,269 18,415 22,656
77,900 77,950 19,425 16,749 20,514 80,900 80,950 20,355 17,589 21,594 83,900 83,950 21,285 18,429 22,674
77,950 78,000 19,440 16,763 20,532 80,950 81,000 20,370 17,603 21,612 83,950 84,000 21,300 18,443 22,692

78,000 81,000 84,000

78,000 78,050 19,456 16,777 20,550 81,000 81,050 20,386 17,617 21,630 84,000 84,050 21,316 18,457 22,710
78,050 78,100 19,471 16,791 20,568 81,050 81,100 20,401 17,631 21,648 84,050 84,100 21,331 18,471 22,728
78,100 78,150 19,487 16,805 20,586 81,100 81,150 20,417 17,645 21,666 84,100 84,150 21,347 18,485 22,746
78,150 78,200 19,502 16,819 20,604 81,150 81,200 20,432 17,659 21,684 84,150 84,200 21,362 18,499 22,764
78,200 78,250 19,518 16,833 20,622 81,200 81,250 20,448 17,673 21,702 84,200 84,250 21,378 18,513 22,782
78,250 78,300 19,533 16,847 20,640 81,250 81,300 20,463 17,687 21,720 84,250 84,300 21,393 18,527 22,800
78,300 78,350 19,549 16,861 20,658 81,300 81,350 20,479 17,701 21,738 84,300 84,350 21,409 18,541 22,818
78,350 78,400 19,564 16,875 20,676 81,350 81,400 20,494 17,715 21,756 84,350 84,400 21,424 18,555 22,836
78,400 78,450 19,580 16,889 20,694 81,400 81,450 20,510 17,729 21,774 84,400 84,450 21,440 18,569 22,854
78,450 78,500 19,595 16,903 20,712 81,450 81,500 20,525 17,743 21,792 84,450 84,500 21,455 18,583 22,872
78,500 78,550 19,611 16,917 20,730 81,500 81,550 20,541 17,757 21,810 84,500 84,550 21,471 18,597 22,890
78,550 78,600 19,626 16,931 20,748 81,550 81,600 20,556 17,771 21,828 84,550 84,600 21,486 18,611 22,908
78,600 78,650 19,642 16,945 20,766 81,600 81,650 20,572 17,785 21,846 84,600 84,650 21,502 18,625 22,926
78,650 78,700 19,657 16,959 20,784 81,650 81,700 20,587 17,799 21,864 84,650 84,700 21,517 18,639 22,944
78,700 78,750 19,673 16,973 20,802 81,700 81,750 20,603 17,813 21,882 84,700 84,750 21,533 18,653 22,962
78,750 78,800 19,688 16,987 20,820 81,750 81,800 20,618 17,827 21,900 84,750 84,800 21,548 18,667 22,980
78,800 78,850 19,704 17,001 20,838 81,800 81,850 20,634 17,841 21,918 84,800 84,850 21,564 18,681 22,998
78,850 78,900 19,719 17,015 20,856 81,850 81,900 20,649 17,855 21,936 84,850 84,900 21,579 18,695 23,016
78,900 78,950 19,735 17,029 20,874 81,900 81,950 20,665 17,869 21,954 84,900 84,950 21,595 18,709 23,034
78,950 79,000 19,750 17,043 20,892 81,950 82,000 20,680 17,883 21,972 84,950 85,000 21,610 18,723 23,052
79,000 82,000 85,000
79,000 79,050 19,766 17,057 20,910 82,000 82,050 20,696 17,897 21,990 85,000 85,050 21,626 18,737 23,070
79,050 79,100 19,781 17,071 20,928 82,050 82,100 20,711 17,911 22,008 85,050 85,100 21,641 18,751 23,088
79,100 79,150 19,797 17,085 20,946 82,100 82,150 20,727 17,925 22,026 85,100 85,150 21,657 18,765 23,106
79,150 79,200 19,812 17,099 20,964 82,150 82,200 20,742 17,939 22,044 85,150 85,200 21,672 18,779 23,124
79,200 79,250 19,828 17,113 20,982 82,200 82,250 20,758 17,953 22,062 85,200 85,250 21,688 18,793 23,142
79,250 79,300 19,843 17,127 21,000 82,250 82,300 20,773 17,967 22,080 85,250 85,300 21,703 18,807 23,160
79,300 79,350 19,859 17,141 21,018 82,300 82,350 20,789 17,981 22,098 85,300 85,350 21,719 18,821 23,178
79,350 79,400 19,874 17,155 21,036 82,350 82,400 20,804 17,995 22,116 85,350 85,400 21,734 18,835 23,196
79,400 79,450 19,890 17,169 21,054 82,400 82,450 20,820 18,009 22,134 85,400 85,450 21,750 18,849 23,214
79,450 79,500 19,905 17,183 21,072 82,450 82,500 20,835 18,023 22,152 85,450 85,500 21,765 18,863 23,232
79,500 79,550 19,921 17,197 21,090 82,500 82,550 20,851 18,037 22,170 85,500 85,550 21,781 18,877 23,250
79,550 79,600 19,936 17,211 21,108 82,550 82,600 20,866 18,051 22,188 85,550 85,600 21,796 18,891 23,268
79,600 79,650 19,952 17,225 21,126 82,600 82,650 20,882 18,065 22,206 85,600 85,650 21,812 18,905 23,286
79,650 79,700 19,967 17,239 21,144 82,650 82,700 20,897 18,079 22,224 85,650 85,700 21,827 18,919 23,304
79,700 79,750 19,983 17,253 21,162 82,700 82,750 20,913 18,093 22,242 85,700 85,750 21,843 18,933 23,322
79,750 79,800 19,998 17,267 21,180 82,750 82,800 20,928 18,107 22,260 85,750 85,800 21,858 18,947 23,340
79,800 79,850 20,014 17,281 21,198 82,800 82,850 20,944 18,121 22,278 85,800 85,850 21,874 18,961 23,358
79,850 79,900 20,029 17,295 21,216 82,850 82,900 20,959 18,135 22,296 85,850 85,900 21,889 18,975 23,376
79,900 79,950 20,045 17,309 21,234 82,900 82,950 20,975 18,149 22,314 85,900 85,950 21,905 18,989 23,394
79,950 80,000 20,060 17,323 21,252 82,950 83,000 20,990 18,163 22,332 85,950 86,000 21,920 19,003 23,412
Continued on next page

Page 28 Instructions for Form 1040NR

1995 Tax Table—Continued
If line 36 If line 36 If line 36
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

86,000 89,000 92,000
86,000 86,050 21,936 19,017 23,430 89,000 89,050 22,866 19,857 24,510 92,000 92,050 23,796 20,697 25,590
86,050 86,100 21,951 19,031 23,448 89,050 89,100 22,881 19,871 24,528 92,050 92,100 23,811 20,711 25,608
86,100 86,150 21,967 19,045 23,466 89,100 89,150 22,897 19,885 24,546 92,100 92,150 23,827 20,725 25,626
86,150 86,200 21,982 19,059 23,484 89,150 89,200 22,912 19,899 24,564 92,150 92,200 23,842 20,739 25,644
86,200 86,250 21,998 19,073 23,502 89,200 89,250 22,928 19,913 24,582 92,200 92,250 23,858 20,753 25,662
86,250 86,300 22,013 19,087 23,520 89,250 89,300 22,943 19,927 24,600 92,250 92,300 23,873 20,767 25,680
86,300 86,350 22,029 19,101 23,538 89,300 89,350 22,959 19,941 24,618 92,300 92,350 23,889 20,781 25,698
86,350 86,400 22,044 19,115 23,556 89,350 89,400 22,974 19,955 24,636 92,350 92,400 23,904 20,795 25,716
86,400 86,450 22,060 19,129 23,574 89,400 89,450 22,990 19,969 24,654 92,400 92,450 23,920 20,809 25,734
86,450 86,500 22,075 19,143 23,592 89,450 89,500 23,005 19,983 24,672 92,450 92,500 23,935 20,823 25,752
86,500 86,550 22,091 19,157 23,610 89,500 89,550 23,021 19,997 24,690 92,500 92,550 23,951 20,837 25,770
86,550 86,600 22,106 19,171 23,628 89,550 89,600 23,036 20,011 24,708 92,550 92,600 23,966 20,851 25,788
86,600 86,650 22,122 19,185 23,646 89,600 89,650 23,052 20,025 24,726 92,600 92,650 23,982 20,865 25,806
86,650 86,700 22,137 19,199 23,664 89,650 89,700 23,067 20,039 24,744 92,650 92,700 23,997 20,879 25,824
86,700 86,750 22,153 19,213 23,682 89,700 89,750 23,083 20,053 24,762 92,700 92,750 24,013 20,893 25,842
86,750 86,800 22,168 19,227 23,700 89,750 89,800 23,098 20,067 24,780 92,750 92,800 24,028 20,907 25,860
86,800 86,850 22,184 19,241 23,718 89,800 89,850 23,114 20,081 24,798 92,800 92,850 24,044 20,921 25,878
86,850 86,900 22,199 19,255 23,736 89,850 89,900 23,129 20,095 24,816 92,850 92,900 24,059 20,935 25,896
86,900 86,950 22,215 19,269 23,754 89,900 89,950 23,145 20,109 24,834 92,900 92,950 24,075 20,949 25,914
86,950 87,000 22,230 19,283 23,772 89,950 90,000 23,160 20,123 24,852 92,950 93,000 24,090 20,963 25,932

87,000 90,000 93,000

87,000 87,050 22,246 19,297 23,790 90,000 90,050 23,176 20,137 24,870 93,000 93,050 24,106 20,977 25,950
87,050 87,100 22,261 19,311 23,808 90,050 90,100 23,191 20,151 24,888 93,050 93,100 24,121 20,991 25,968
87,100 87,150 22,277 19,325 23,826 90,100 90,150 23,207 20,165 24,906 93,100 93,150 24,137 21,005 25,986
87,150 87,200 22,292 19,339 23,844 90,150 90,200 23,222 20,179 24,924 93,150 93,200 24,152 21,019 26,004
87,200 87,250 22,308 19,353 23,862 90,200 90,250 23,238 20,193 24,942 93,200 93,250 24,168 21,033 26,022
87,250 87,300 22,323 19,367 23,880 90,250 90,300 23,253 20,207 24,960 93,250 93,300 24,183 21,047 26,040
87,300 87,350 22,339 19,381 23,898 90,300 90,350 23,269 20,221 24,978 93,300 93,350 24,199 21,061 26,058
87,350 87,400 22,354 19,395 23,916 90,350 90,400 23,284 20,235 24,996 93,350 93,400 24,214 21,075 26,076
87,400 87,450 22,370 19,409 23,934 90,400 90,450 23,300 20,249 25,014 93,400 93,450 24,230 21,089 26,094
87,450 87,500 22,385 19,423 23,952 90,450 90,500 23,315 20,263 25,032 93,450 93,500 24,245 21,103 26,112
87,500 87,550 22,401 19,437 23,970 90,500 90,550 23,331 20,277 25,050 93,500 93,550 24,261 21,117 26,130
87,550 87,600 22,416 19,451 23,988 90,550 90,600 23,346 20,291 25,068 93,550 93,600 24,276 21,131 26,148
87,600 87,650 22,432 19,465 24,006 90,600 90,650 23,362 20,305 25,086 93,600 93,650 24,292 21,145 26,166
87,650 87,700 22,447 19,479 24,024 90,650 90,700 23,377 20,319 25,104 93,650 93,700 24,307 21,159 26,184
87,700 87,750 22,463 19,493 24,042 90,700 90,750 23,393 20,333 25,122 93,700 93,750 24,323 21,173 26,202
87,750 87,800 22,478 19,507 24,060 90,750 90,800 23,408 20,347 25,140 93,750 93,800 24,338 21,187 26,220
87,800 87,850 22,494 19,521 24,078 90,800 90,850 23,424 20,361 25,158 93,800 93,850 24,354 21,201 26,238
87,850 87,900 22,509 19,535 24,096 90,850 90,900 23,439 20,375 25,176 93,850 93,900 24,369 21,215 26,256
87,900 87,950 22,525 19,549 24,114 90,900 90,950 23,455 20,389 25,194 93,900 93,950 24,385 21,229 26,274
87,950 88,000 22,540 19,563 24,132 90,950 91,000 23,470 20,403 25,212 93,950 94,000 24,400 21,243 26,292
88,000 91,000 94,000
88,000 88,050 22,556 19,577 24,150 91,000 91,050 23,486 20,417 25,230 94,000 94,050 24,416 21,257 26,310
88,050 88,100 22,571 19,591 24,168 91,050 91,100 23,501 20,431 25,248 94,050 94,100 24,431 21,271 26,328
88,100 88,150 22,587 19,605 24,186 91,100 91,150 23,517 20,445 25,266 94,100 94,150 24,447 21,285 26,346
88,150 88,200 22,602 19,619 24,204 91,150 91,200 23,532 20,459 25,284 94,150 94,200 24,462 21,299 26,364
88,200 88,250 22,618 19,633 24,222 91,200 91,250 23,548 20,473 25,302 94,200 94,250 24,478 21,313 26,382
88,250 88,300 22,633 19,647 24,240 91,250 91,300 23,563 20,487 25,320 94,250 94,300 24,493 21,328 26,400
88,300 88,350 22,649 19,661 24,258 91,300 91,350 23,579 20,501 25,338 94,300 94,350 24,509 21,343 26,418
88,350 88,400 22,664 19,675 24,276 91,350 91,400 23,594 20,515 25,356 94,350 94,400 24,524 21,359 26,436
88,400 88,450 22,680 19,689 24,294 91,400 91,450 23,610 20,529 25,374 94,400 94,450 24,540 21,374 26,454
88,450 88,500 22,695 19,703 24,312 91,450 91,500 23,625 20,543 25,392 94,450 94,500 24,555 21,390 26,472
88,500 88,550 22,711 19,717 24,330 91,500 91,550 23,641 20,557 25,410 94,500 94,550 24,571 21,405 26,490
88,550 88,600 22,726 19,731 24,348 91,550 91,600 23,656 20,571 25,428 94,550 94,600 24,586 21,421 26,508
88,600 88,650 22,742 19,745 24,366 91,600 91,650 23,672 20,585 25,446 94,600 94,650 24,602 21,436 26,526
88,650 88,700 22,757 19,759 24,384 91,650 91,700 23,687 20,599 25,464 94,650 94,700 24,617 21,452 26,544
88,700 88,750 22,773 19,773 24,402 91,700 91,750 23,703 20,613 25,482 94,700 94,750 24,633 21,467 26,562
88,750 88,800 22,788 19,787 24,420 91,750 91,800 23,718 20,627 25,500 94,750 94,800 24,648 21,483 26,580
88,800 88,850 22,804 19,801 24,438 91,800 91,850 23,734 20,641 25,518 94,800 94,850 24,664 21,498 26,598
88,850 88,900 22,819 19,815 24,456 91,850 91,900 23,749 20,655 25,536 94,850 94,900 24,679 21,514 26,616
88,900 88,950 22,835 19,829 24,474 91,900 91,950 23,765 20,669 25,554 94,900 94,950 24,695 21,529 26,634
88,950 89,000 22,850 19,843 24,492 91,950 92,000 23,780 20,683 25,572 94,950 95,000 24,710 21,545 26,652
Continued on next page

Instructions for Form 1040NR Page 29

1995 Tax Table—Continued
If Form If Form If Form
1040NR, And you are— 1040NR, And you are— 1040NR, And you are—
line 36, is— line 36, is— line 36, is—

At But Single Qualifying Married At But Single Qualifying Married At But Single Qualifying Married
least less widow(er) filing least less widow(er) filing least less widow(er) filing
than separately than separately than separately

Your tax is— Your tax is— Your tax is—

95,000 97,000 99,000
95,000 95,050 24,726 21,560 26,670 97,000 97,050 25,346 22,180 27,390 99,000 99,050 25,966 22,800 28,110
95,050 95,100 24,741 21,576 26,688 97,050 97,100 25,361 22,196 27,408 99,050 99,100 25,981 22,816 28,128
95,100 95,150 24,757 21,591 26,706 97,100 97,150 25,377 22,211 27,426 99,100 99,150 25,997 22,831 28,146
95,150 95,200 24,772 21,607 26,724 97,150 97,200 25,392 22,227 27,444 99,150 99,200 26,012 22,847 28,164
95,200 95,250 24,788 21,622 26,742 97,200 97,250 25,408 22,242 27,462 99,200 99,250 26,028 22,862 28,182
95,250 95,300 24,803 21,638 26,760 97,250 97,300 25,423 22,258 27,480 99,250 99,300 26,043 22,878 28,200
95,300 95,350 24,819 21,653 26,778 97,300 97,350 25,439 22,273 27,498 99,300 99,350 26,059 22,893 28,218
95,350 95,400 24,834 21,669 26,796 97,350 97,400 25,454 22,289 27,516 99,350 99,400 26,074 22,909 28,236
95,400 95,450 24,850 21,684 26,814 97,400 97,450 25,470 22,304 27,534 99,400 99,450 26,090 22,924 28,254
95,450 95,500 24,865 21,700 26,832 97,450 97,500 25,485 22,320 27,552 99,450 99,500 26,105 22,940 28,272
95,500 95,550 24,881 21,715 26,850 97,500 97,550 25,501 22,335 27,570 99,500 99,550 26,121 22,955 28,290
95,550 95,600 24,896 21,731 26,868 97,550 97,600 25,516 22,351 27,588 99,550 99,600 26,136 22,971 28,308
95,600 95,650 24,912 21,746 26,886 97,600 97,650 25,532 22,366 27,606 99,600 99,650 26,152 22,986 28,326
95,650 95,700 24,927 21,762 26,904 97,650 97,700 25,547 22,382 27,624 99,650 99,700 26,167 23,002 28,344
95,700 95,750 24,943 21,777 26,922 97,700 97,750 25,563 22,397 27,642 99,700 99,750 26,183 23,017 28,362
95,750 95,800 24,958 21,793 26,940 97,750 97,800 25,578 22,413 27,660 99,750 99,800 26,198 23,033 28,380
95,800 95,850 24,974 21,808 26,958 97,800 97,850 25,594 22,428 27,678 99,800 99,850 26,214 23,048 28,398
95,850 95,900 24,989 21,824 26,976 97,850 97,900 25,609 22,444 27,696 99,850 99,900 26,229 23,064 28,416
95,900 95,950 25,005 21,839 26,994 97,900 97,950 25,625 22,459 27,714 99,900 99,950 26,245 23,079 28,434
95,950 96,000 25,020 21,855 27,012 97,950 98,000 25,640 22,475 27,732 99,950 100,000 26,260 23,095 28,452

96,000 98,000
96,000 96,050 25,036 21,870 27,030 98,000 98,050 25,656 22,490 27,750
96,050 96,100 25,051 21,886 27,048 98,050 98,100 25,671 22,506 27,768
96,100 96,150 25,067 21,901 27,066 98,100 98,150 25,687 22,521 27,786
96,150 96,200 25,082 21,917 27,084 98,150 98,200 25,702 22,537 27,804
96,200 96,250 25,098 21,932 27,102 98,200 98,250 25,718 22,552 27,822
96,250 96,300 25,113 21,948 27,120 98,250 98,300 25,733 22,568 27,840
96,300 96,350 25,129 21,963 27,138 98,300 98,350 25,749 22,583 27,858 $100,000
96,350 96,400 25,144 21,979 27,156 98,350 98,400 25,764 22,599 27,876 or over —
96,400 96,450 25,160 21,994 27,174 98,400 98,450 25,780 22,614 27,894 use Tax
96,450 96,500 25,175 22,010 27,192 98,450 98,500 25,795 22,630 27,912 Rate
96,500 96,550 25,191 22,025 27,210 98,500 98,550 25,811 22,645 27,930
96,550 96,600 25,206 22,041 27,228 98,550 98,600 25,826 22,661 27,948 Schedules
96,600 96,650 25,222 22,056 27,246 98,600 98,650 25,842 22,676 27,966 on page 31
96,650 96,700 25,237 22,072 27,264 98,650 98,700 25,857 22,692 27,984
96,700 96,750 25,253 22,087 27,282 98,700 98,750 25,873 22,707 28,002
96,750 96,800 25,268 22,103 27,300 98,750 98,800 25,888 22,723 28,020
96,800 96,850 25,284 22,118 27,318 98,800 98,850 25,904 22,738 28,038
96,850 96,900 25,299 22,134 27,336 98,850 98,900 25,919 22,754 28,056
96,900 96,950 25,315 22,149 27,354 98,900 98,950 25,935 22,769 28,074
96,950 97,000 25,330 22,165 27,372 98,950 99,000 25,950 22,785 28,092

Page 30 Instructions for Form 1040NR

 1995 Tax Rate Schedules
If you cannot use the Tax Table because your taxable income is $100,000 or more, or if you are filing for an estate or trust,
figure your tax on the amount on Form 1040NR, line 36, by using the appropriate Tax Rate Schedule on this page. Enter the tax
on Form 1040NR, line 37. Even though Form 1040NR filers cannot use the Tax Rate Schedules below if their taxable incomes
are less than $100,000, all levels of taxable income are shown so filers can see the tax rate that applies to each level.

Schedule W Schedule X
Estates or Trusts Single Taxpayers
Use this schedule for a nonresident alien estate or Use this schedule if you checked Filing Status Box 1
trust— or 2 on Form 1040NR—
If the amount Enter on If the amount Enter on
on Form Form 1040NR, on Form Form 1040NR,
1040NR, line line 37 1040NR, line line 37
of the of the
36, is: 36, is:
But not amount But not amount
Over— over— over— Over— over— over—

$0 $1,550 15% $0 $0 $23,350 15% $0

1,550 3,700 $232.50 + 28% 1,550 23,350 56,550 $3,502.50 + 28% 23,350
3,700 5,600 834.50 + 31% 3,700 56,550 117,950 12,798.50 + 31% 56,550
5,600 7,650 1,423.50 + 36% 5,600 117,950 256,500 31,832.50 + 36% 117,950
7,650 2,161.50 + 39.6% 7,650 256,500 81,710.50 + 39.6% 256,500

Schedule Y Schedule Z
Married Filing Separate Returns Qualifying Widows and Widowers
Use this schedule if you checked Filing Status Box 3, Use this schedule if you checked Filing Status Box 6
4, or 5 on Form 1040NR— on Form 1040NR—
If the amount Enter on If the amount Enter on
on Form Form 1040NR, on Form Form 1040NR,
1040NR, line line 37 1040NR, line line 37
of the of the
36, is: 36, is:
But not amount But not amount
Over— over— over— Over— over— over—

$0 $19,500 15% $0 $0 $39,000 15% $0

19,500 47,125 $2,925.00 + 28% 19,500 39,000 94,250 $5,850.00 + 28% 39,000
47,125 71,800 10,660.00 + 31% 47,125 94,250 143,600 21,320.00 + 31% 94,250
71,800 128,250 18,309.25 + 36% 71,800 143,600 256,500 36,618.50 + 36% 143,600
128,250 38,631.25 + 39.6% 128,250 256,500 77,262.50 + 39.6% 256,500

Instructions for Form 1040NR Page 31

Index to Form 1040NR G Refunds, credits, or offsets of state and
Gains and (losses), capital 7 and 17 local income taxes . . . . . . 7
Instructions Reminders . . . . . . . . . . 17
General business credit . . . . . 11
A Gifts to reduce the public debt . . 18 Rental income . . . . . . . . 17
Address change . . . . . . . . 18 Golden parachute payments . . . 13 Requesting a copy of your tax return 18
Adjustments . . . . . . . . . 9 Group-term life insurance, uncollected Resident aliens . . . . . . . . 1
Advance earned income credit tax on . . . . . . . . . . . 13 Retirement plan deduction, Keogh 10
payments . . . . . . . . . . 13 Rounding off to whole dollars . . 6
Aliens . . . . . . . . . . . . 1 H Royalties . . . . . . . . . . . 17
Alternative minimum tax . . . . . 11 Health insurance deduction—
self-employed . . . . . 1 and 10 S
Amended return . . . . . . . . 18
Household employment taxes 1 and 13 Salaries and wages . . . 6 and 17
Amount you owe (or refund) . . . 14
Sales or exchanges, capital
Annuities . . . . . . . . . . 8 I assets . . . . . . . . 7 and 17
Identifying number . . . . . . . 5 Scholarship and fellowship
B
Income to be reported . 6–9, and 16 grants . . . . . . . . 7 and 10
Business income or (loss) . . . . 7
Income tax withholding . . 13 and 17 Social security benefits . . 1 and 17
C Individual retirement arrangements State and local income taxes—
(IRAs)— deduction for . . . . . . . . 14
Capital assets, sales or
exchanges . . . . . . 7 and 17 Contributions to . . . . . . . 9
Distributions from . . . . . . . 7 T
Capital gains and (losses) . 7 and 17
Installment payments . . . . . . 14 Taxes:
Capital gain distributions . . . . 7
Interest income . . . . . 7 and 17 Income effectively connected . . 10
Casualty and theft losses . . . . 15 Income not effectively connected 16
Interest—late payment of tax . . . 18
Change of address . . . . . . 18 Other—
Interest—penalty on early withdrawal
Charity—gifts to . . . . . . . . 15 Advance earned income credit
of savings . . . . . . . . . 10
Child and dependent care credit . 11 payments . . . . . . . . 13
Itemized deductions . . . . 14–16
Children of divorced or separated Alternative minimum . . . . . 11
parents—exemption for . . . . 6 K–O Golden parachute payments . . 13
Community income . . . . . . 4 Qualified retirement plans, including
Keogh retirement plan deduction . 10 IRAs . . . . . . . . . . 12
Contributions to reduce the public debt 18 Kinds of income . . . . . . . . 4
Credits against tax . . . . 3 and 11 Recapture taxes . . . . . . 12
Line instructions for Form 1040NR 5 Section 72(m)(5) excess benefits 13
Credit for amount paid with Form Married persons who live apart . . 5
1040-C . . . . . . . . . . . 14 Social security and Medicare tax on
Miscellaneous itemized deductions 16 tips . . . . . . . . . . . 12
D Mortgage interest credit . . . . . 11 Uncollected employee social
Moving expenses . . . . 9 and 16 security and Medicare or RRTA
Dependent care benefits . . . . 7 tax on tips . . . . . . . . 13
Dependents—exemptions . 5 and 10 Name change . . . . . . . . . 13
Taxpayer assistance . . . . . . 18
Direct deposit of refund . . 1 and 14 Nonresident aliens, defined . . . 1
Taxpayer identifying number . . . 5
Dispositions of U.S. real property Original issue discount . . . . . 17
Tax rates . . . . . . . 3 and 31
interests . . . . . . . . . . 4 Other income . . . . . . . . . 9
Tax rate schedules . . . . . . 31
Dividend income . . . . . . . 7 Other taxes . . . . . . . . . 11
Tax table . . . . . . . . 19–30
Divorced or separated parents—
children of . . . . . . . . . 6 P Tax withholding . . . . . 13 and 17
Dual-status taxpayers . . . . . 3 Payments . . . . . . . . . . 13 Tip income . . . . . . . 6 and 12
Penalties: Transportation tax . . . . . . . 12
E Early withdrawal of savings . . . 10 Treaty benefits, reporting . . . . 17
Earned income credit . . . . . . 1 Estimated tax . . . . . . . . 14 Trusts . . . . . . 2, 5, 10, and 31
Educational expenses . . . . . 16 Frivolous return . . . . . . . 18
Effectively connected income . 6–9 Late filing . . . . . . . . . . 18 U
Election to be taxed as a resident alien 2 Late payment . . . . . . . . 18 Unemployment compensation . . 9
Other . . . . . . . . . . . 18 Unresolved tax problems . . . . 18
Employee business expenses . . 16
Pensions and annuities . . . . . 8 U.S. real property interests, dispositions
Employer-provided vehicle . . . . 6
Portfolio interest . . . . . . . . 17 of . . . . . . . . . . . . . 4
Estates and trusts . 2, 5, 10, and 31
Preparer—tax return . . . . . . 17
Estimated tax, individuals . 14 and 18 W
Problems, unresolved tax . . . . 18
Estimated tax penalty . . 14 and 18 Wages and salaries . . . 6 and 17
Excess salary deferrals . . . . . 6 Q When to file . . . . . . . . . 2
Excess social security and RRTA tax Qualified performing artists . . . 10 Where to file . . . . . . . . . 2
withheld . . . . . . . . . . 13 Who must file . . . . . . . . . 2
Exemptions . . . . 3, 5, 6, and 10 R Widows and widowers, qualifying . 5
Extension of time to file . . . . . 2 Railroad retirement benefits (Tier 1) 17 Winnings—prizes, awards, gambling
Real property income election . . 4 and lotteries . . . . . . . . . 17
F
Records—how long to keep . . . 18 Withholding tax . . . . . 13 and 17
Filing requirements . . . . . . . 2
Refund or amount you owe . . . 14
Foreign tax credit . . . . . . . 11

Page 32 Printed on recycled paper Instructions for Form 1040NR